GST Invoice: Rules and Format

Complete guide to GST invoice. Mandatory fields, format, and rules for issuing tax invoices.

GetYourCA Team

|8 February 2026·Updated 8 February 2026|1 min read|12.5K views

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What is a GST Invoice?#

GST invoice is a document showing details of supply of goods/services.

Types of Invoices#

Tax Invoice:#

For registered persons
Shows GST charged

Bill of Supply:#

For composition dealers
No GST charged

E-invoice:#

Mandatory for:
- B2B > Rs 10 crore
- From Oct 2023: Rs 5 crore

Mandatory Fields#

Seller Details:#

GSTIN
Address
Invoice number & date

Buyer Details:#

GSTIN (if registered)
Address
State

Item Details:#

Description
HSN code
Quantity
Rate
Taxable value
Tax rate & amount

Invoice Number#

Must be sequential
Financial year in prefix
Cannot be repeated
Max 16 characters

E-invoice Portal#

Generate invoice in software
Upload to e-invoice portal
Get IRN (Invoice Reference Number)
Generate QR code

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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