How to make a GST invoice: every field you need

Who must issue a tax invoice

If you are registered under GST and sell taxable goods or services, you issue a tax invoice for each supply. Composition dealers and businesses selling only exempt supplies issue a bill of supply instead.

What a GST invoice must show

Rule 46 of the CGST Rules lists the details. In practice, your invoice needs:

• Your name, address and GSTIN.
• A serial number, unique for the financial year, up to 16 characters (letters, numbers, "-" and "/").
• Date of issue.
• The buyer's name, address and GSTIN if they are registered.
• For unregistered buyers: their name, address and the delivery address with state, when the value is ₹50,000 or more.
• HSN code for goods or SAC code for services.
• Description, quantity and unit of each item.
• Total value, and taxable value after any discount.
• GST rate and amount, split into CGST and SGST (or UTGST), or IGST.
• Place of supply with the state name, for supplies to another state.
• Whether tax is payable on reverse charge.
• Signature or digital signature of you or your authorised person.

When to issue it

• Goods: at or before the time you remove or deliver them.
• Services: within 30 days of providing the service (45 days for banks and NBFCs).
• Advance received: issue a receipt voucher; the tax invoice follows when you supply.

How many copies

For goods: original for the buyer, duplicate for the transporter, triplicate for you. For services: original for the buyer, duplicate for you. A PDF you share and keep in Fliss Invoice works as your copy.

E-invoicing

If your aggregate turnover is above ₹5 crore in any year since 2017-18, B2B invoices must also be reported to the Invoice Registration Portal to get an IRN and QR code. Below that, a normal tax invoice is enough.

How Fliss Invoice helps

Your GSTIN, the buyer's GSTIN, place of supply, HSN/SAC, the tax split by rate, amount in words and an authorised-signatory block are all on every invoice. GSTINs are checked as you type, and numbering never repeats.