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Guide
Rule 46 of the CGST Rules, 2017 lists the details a tax invoice has to carry. Here they are in plain words, with a sample invoice marked up field by field.
Name, address and GSTIN of the business issuing the invoice.
A consecutive serial number of up to 16 characters, unique for the financial year. It may use letters, numbers, hyphens and slashes, in one or more series.
The date the invoice is issued.
Name, address and GSTIN (or UIN) of the recipient, if registered.
For an unregistered recipient where the taxable value is ₹50,000 or more: name and address of the recipient and the delivery address, with the state name and state code.
Not shown in the sample: the recipient there is registered.
The HSN code for goods or the accounting code (SAC) for services.
A description of the goods or services supplied.
For goods, the quantity and its unit (Unique Quantity Code, such as NOS or KGS).
The total value of the supply.
The taxable value of each supply after any discount or abatement.
The rate of central tax, state or union territory tax, integrated tax and cess, as applicable.
The tax charged, shown separately as CGST and SGST (or UTGST) for supplies within a state, or IGST for supplies between states, plus any cess.
For inter-state supplies, the place of supply with the name of the state.
The address of delivery, where it differs from the place of supply.
Whether tax is payable on a reverse charge basis.
Signature or digital signature of the supplier or an authorised representative.
Shree Ganesh Traders
Shop 14, Market Yard, Pune, Maharashtra 411037
GSTIN: 27AAAAA0000A1Z2
Tax invoice
Original for recipient
Bill to
Verma Hardware
22 Station Road, Pimpri, Pune, Maharashtra 411018
GSTIN: 27BBBBB1111B1ZN
Ship to
Verma Hardware (godown)
Plot 7, MIDC Bhosari, Pune, Maharashtra 411026
| # | Item | HSN | Qty | Rate | Disc. | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|---|
| 1 | Steel almirah, 4 shelves | 9403 | 2 NOS | ₹8,500.00 | – | ₹17,000.00 | 18% | ₹20,060.00 |
| 2 | Plastic chair, armless | 9401 | 12 NOS | ₹650.00 | 5% | ₹7,410.00 | 18% | ₹8,743.80 |
Amount in words
Rupees Twenty Eight Thousand Eight Hundred Four Only
For Shree Ganesh Traders
Authorised signatory
Totals worked out with the same GST engine Parchi uses: taxable value after the 5% line discount, then 18% GST split equally into CGST and SGST because the buyer is in the same state.
Also worth knowing
The number of HSN digits depends on your aggregate annual turnover, as notified. Under the current rules, businesses with turnover up to ₹5 crore show at least 4 digits on B2B invoices, and businesses above ₹5 crore show 6 digits on all invoices. Check the current notification before you rely on this.
For goods, issue the invoice in triplicate: original for the recipient, duplicate for the transporter and triplicate for the supplier. For services, issue it in duplicate: original for the recipient and duplicate for the supplier.
If you supply only exempt goods or services, or you are registered under the composition scheme, you issue a bill of supply instead of a tax invoice. It carries similar details but charges no GST.
Businesses above a turnover threshold notified by the government must also report B2B invoices to the Invoice Registration Portal (IRP) and get an IRN. Check the current threshold. Parchi prepares the e-invoice JSON for you to upload on the IRP; it does not generate the IRN directly.
This guide is general information, not tax advice. Check current notifications or ask your CA.
Parchi fills in your GSTIN, numbering, HSN codes, tax split and amount in words on every invoice.