GST Invoice Format: Mandatory Fields & Requirements

What is a GST Invoice?

A GST invoice is a document issued by a GST-registered supplier to the buyer, showing the details of goods/services supplied and the GST charged. It is the primary document for claiming Input Tax Credit (ITC).

Mandatory Fields in a GST Invoice

As per GST rules, every tax invoice must contain:

Supplier Information

Name of the supplier
Address of the supplier
GSTIN of the supplier

4. State name and state code

Invoice Details

5. Invoice number (unique, consecutive)

6. Invoice date

7. Place of supply (state)

Buyer Information

8. Name of the recipient

9. Address of the recipient

10. GSTIN of the recipient (if registered)

11. State name and state code

Item Details

12. Description of goods/services

13. HSN code (for goods) or SAC code (for services)

14. Quantity and unit of measurement

15. Total value of supply

Tax Details

16. Taxable value

17. Rate of tax (CGST, SGST, IGST)

18. Amount of tax charged

19. Total invoice value

Additional Requirements

20. Signature or digital signature of the supplier

Types of GST Invoices

Tax Invoice

For supplies to registered businesses. Required for ITC claims.

Bill of Supply

For exempt supplies or composition scheme dealers.

Receipt Voucher

When advance payment is received before supply.

Refund Voucher

When advance is refunded without supply.

Invoice Numbering Rules

Must be consecutive and unique
Can include letters, numbers, and special characters
Cannot exceed 16 characters
Must be reset at the start of each financial year

How Biz by Sanvexo Ensures Compliance

Biz by Sanvexo automatically:

Generates sequential invoice numbers
Calculates CGST, SGST, IGST based on supply type
Includes all mandatory fields
Generates HSN-wise tax summary
Creates GSTR-1 compatible reports