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Practical guide

GST invoice requirements: a practical field checklist

A GST invoice needs more than a tax rate. The supplier, buyer, invoice number, supply, value, and tax details must fit the real sale.

Last reviewed: 11 July 2026

Quick answer

A GST-registered supplier should issue the tax invoice. The invoice normally identifies the supplier and recipient, uses a serial number unique for the financial year, describes the goods or services, and shows the taxable value and GST details that apply.

Who should issue a GST invoice?

The supplier making the taxable sale issues the invoice. A buyer can share billing details, but should not create a document that appears to have been issued by the supplier without the supplier's review and approval.

A GST-style layout does not prove that the issuer is registered or that the selected tax treatment is correct.

Sources:[2][1]

Core invoice details

The official rules contain conditions and exceptions. For a normal tax invoice, start by checking the following groups of information.

Sources:[1]

Tax and supply details

Use the tax rate and tax type that match the supply. For an inter-State supply, the invoice may need the place of supply with the State name and code. Reverse-charge wording is needed when reverse charge applies.

Do not guess the HSN or SAC code, place of supply, GST rate, or whether the sale uses IGST or CGST and SGST. Check the real sale and current GST guidance.

Sources:[1]

Before issuing the invoice

  • Confirm that the supplier name, address, and GSTIN are correct.
  • Check the buyer's GSTIN when the buyer is registered.
  • Use the next invoice number in the chosen series.
  • Check the invoice date and, where needed, the supply date.
  • Check item descriptions, quantities, values, discounts, and tax calculations.
  • Check place of supply and the GST type used.
  • Keep a copy with the business records.

Sources:[1]

When this checklist is not enough

Exports, e-invoicing, transport documents, reverse charge, special schemes, credit notes, and some business types may need extra fields or a different document. This guide covers the common tax-invoice fields, not every GST case.

GST invoice field checklist

Check each item against the real supply before issuing the invoice.

  • Supplier name, address, and GSTIN
  • Invoice number unique for the financial year
  • Invoice date
  • Recipient name, address, and GSTIN or UIN when registered
  • Delivery address and State details when required
  • HSN code for goods or SAC for services
  • Clear description of goods or services
  • Quantity and unit for goods
  • Total value and taxable value after discount
  • GST rate and tax amount
  • Place of supply for an inter-State supply
  • Delivery address when different from place of supply
  • Whether reverse charge applies
  • Supplier or authorised-signatory approval where required

Important

BillQuest can provide fields and calculations, but it cannot decide whether GST applies or validate a GSTIN, HSN or SAC code, place of supply, or tax rate for you.

Sources

We use official sources for rules and label practical BillQuest advice as guidance. Always check the source that applies to your country and situation.

  1. [1] Tax Invoice, Credit and Debit Notes

    Central Board of Indirect Taxes and Customs, India

    Lists the particulars required on an Indian GST tax invoice and the invoice-number rule.

  2. [2] Central Goods and Services Tax Act — tax invoices

    Central Board of Indirect Taxes and Customs, India

    Provides the statutory basis for issuing tax invoices for taxable supplies.