GST invoice format: every field Rule 46 requires
A sample GST tax invoice layout, the full list of required particulars, how many copies to issue and the mistakes that cause trouble at return time.
Last updated 21 October 2026
What is the GST invoice format?
There is no single government template, but a GST tax invoice must contain the particulars in CGST Rule 46: both parties’ details and GSTINs, a unique serial number and date, HSN or SAC codes, quantities, taxable value, tax split into CGST, SGST or IGST, place of supply, reverse-charge status and a signature.
What does a GST invoice look like?
The layout below places every required field. Use it as a checklist for your own design, or fill in the free GST invoice generator, which follows the same structure and prints a ready invoice.
Tax invoice
Original for recipient
Supplier
[Business name]
[Address, state]
GSTIN: [15-character GSTIN]
Invoice
Invoice no.: [e.g. INV/26-27/0042]
Date: [DD-MM-YYYY]
Place of supply: [State, code]
Reverse charge: [Yes / No]
Bill to
[Recipient name]
[Address]
GSTIN / UIN: [if registered]
Ship to
[Delivery address, if different]
[State, code]
| Description | HSN/SAC | Qty | Unit | Rate | Discount | Taxable value | GST % | CGST | SGST | IGST |
|---|---|---|---|---|---|---|---|---|---|---|
| [Item] | [Code] | [10] | [NOS] | [₹] | [₹] | [₹] | [18] | [₹] | [₹] | [₹ or —] |
Amount in words: [Rupees … only]
IRN and QR code: [if e-invoicing applies]
For [Business name] — Authorised signatory
Which fields does Rule 46 require?
These are the particulars in CGST Rule 46, in the order the rule lists them.
| Clause | What the invoice must show |
|---|---|
| (a) | Supplier’s name, address and GSTIN |
| (b) | Consecutive serial number, up to 16 characters (letters, numbers, “-” and “/”), unique for the financial year |
| (c) | Date of issue |
| (d) | Recipient’s name, address and GSTIN or UIN, if registered |
| (e) | Unregistered recipient, taxable value ₹50,000 or more: name, address, delivery address, state name and code |
| (f) | Unregistered recipient below ₹50,000: the same details if the recipient asks for them |
| (g) | HSN code for goods or SAC for services |
| (h) | Description of goods or services |
| (i) | Quantity and unit (UQC) for goods |
| (j) | Total value of supply |
| (k) | Taxable value after any discount or abatement |
| (l) | Rate of tax: CGST, SGST or UTGST, IGST, cess |
| (m) | Amount of each tax |
| (n) | Place of supply with state name, for inter-state supplies |
| (o) | Delivery address, if different from the place of supply |
| (p) | Whether tax is payable on reverse charge |
| (q) | Signature or digital signature of the supplier or authorised representative |
| (r) | QR code with the IRN, if the invoice is an e-invoice |
| (s) | A declaration, if your turnover is above the e-invoice threshold but the invoice is exempt from e-invoicing |
For exports, the invoice must also carry an endorsement that the supply is meant for export or to an SEZ, with or without payment of integrated tax, and show the recipient’s name and address, the delivery address and the country of destination.
How many copies, and by when?
| Goods | Services | |
|---|---|---|
| Copies (Rule 48) | Original for recipient, duplicate for transporter, triplicate for supplier | Original for recipient, duplicate for supplier |
| When to issue | At or before removal or delivery of the goods | Within 30 days of the supply (45 days for banks, insurers and NBFCs), under Rule 47 |
Sources: Rule 48 and Rule 47. Invoice serial numbers you issue in a tax period are reported in GSTR-1.
Which mistakes cause trouble later?
| Mistake | What goes wrong |
|---|---|
| Wrong or missing recipient GSTIN | The buyer cannot claim input tax credit, and the invoice must be amended |
| CGST/SGST charged on an inter-state supply | Tax paid under the wrong head has to be paid again correctly and refunded separately |
| Serial number reused or reset mid-year | Breaks the “unique for a financial year” rule and confuses GSTR-1 |
| Missing HSN digits | Businesses above ₹5 crore turnover need 6-digit HSN codes |
| No place of supply on an inter-state invoice | Clause (n) is not met, and the tax split cannot be checked |
| No IRN when e-invoicing applies | Under Rule 48(5) the document is not treated as an invoice at all |
Billing software prevents most of these by working out the tax split from the place of supply and refusing to save incomplete invoices. That is how ERPStack’s billing is being designed; see GST billing software for the full checklist.
This page is general guidance, not tax or legal advice. Rules were checked on 21 October 2026.
GST invoices, answered
Is there an official GST invoice template?
No. The law lists the particulars a tax invoice must contain, in CGST Rule 46, but does not prescribe a layout. Any format that shows every required field clearly is valid. E-invoices are different: the data you report must follow the government e-invoice schema, even though the printed invoice can use your own design.
Is a signature required on a GST invoice?
Rule 46(q) requires the signature or digital signature of the supplier or an authorised representative. A proviso removes that requirement for electronic invoices issued in line with the Information Technology Act, 2000, which is why many e-mailed or system-generated invoices carry no signature.
How many copies of a GST invoice do I need?
For goods, three: original for recipient, duplicate for transporter and triplicate for supplier. For services, two: original for recipient and duplicate for supplier. This comes from CGST Rule 48. The rule on copies does not apply to e-invoices registered on the IRP.
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