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Section 44

GST tax invoice

Use it when you are registered under GST and sell taxable goods or services.

Your details

Your document

Template for general guidance; not legal advice. Check stamp duty and registration rules in your state. TAX INVOICE Supplier: Your business name Address: Your business address GSTIN: Your GSTIN Invoice No.: Invoice number (max 16 characters, unique for the year) Invoice date: Invoice date Bill to: Name: Buyer's name Address: Buyer's address GSTIN / UIN: Buyer's GSTIN or UIN (if registered; else write 'Unregistered') State and code: Buyer's state and state code Delivery address: Delivery address (if different) Place of supply: Place of supply (state name) Tax payable on reverse charge: Tax payable on reverse charge? (Yes/No) Item details: Description: Description of goods or services HSN / SAC: HSN / SAC code Quantity: Quantity Unit (UQC) Rate per unit: ₹Rate per unit (₹) Total value: ₹Total value before discount (₹) Less discount: ₹Discount (₹) Taxable value: ₹Taxable value (₹) Tax: CGST @ CGST rate (%)%: ₹CGST amount (₹) SGST / UTGST @ SGST / UTGST rate (%)%: ₹SGST / UTGST amount (₹) IGST @ IGST rate (%) (inter-state only)%: ₹IGST amount (₹) (inter-state only) Cess: ₹Cess amount (₹), if any Invoice total: ₹Invoice total including tax (₹) Amount in words: Invoice total in words (For more than one item, repeat the item and tax lines for each item, then show the totals.) Payment details: Your bank details for payment Certified that the particulars given above are true and correct. For Your business name ______________________ Name of authorised signatory Authorised Signatory

Know before you sign

  • Rule 46 of the CGST Rules, 2017 lists what a tax invoice must show: supplier's name, address and GSTIN; a serial number; date; buyer's name, address and GSTIN or UIN if registered; HSN code; description; quantity and unit; total value; taxable value after discount; tax rate and tax amount; place of supply for inter-state supply; delivery address if different; whether tax is on reverse charge; and the signature or digital signature of the supplier or authorised representative.
  • The invoice number must be consecutive, not more than 16 characters, and unique for the financial year. It may use letters, numbers, hyphen (-) and slash (/).
  • If the buyer is not registered and the taxable value is ₹50,000 or more, the invoice must show the buyer's name and address, the delivery address, and the name of the state with its code. Below ₹50,000, show these if the buyer asks.
  • Charge either CGST plus SGST/UTGST, or IGST, depending on whether the supply is within your state or to another state. Leave the unused tax lines blank and ask your accountant if unsure.
  • The number of HSN digits you must show depends on rules notified by CBIC for your class of taxpayer. Check the current notification on the GST portal.
  • If your turnover makes e-invoicing compulsory for you, generate the invoice through the Invoice Registration Portal so it carries the QR code with the Invoice Reference Number (IRN). A signature is not needed on an electronic invoice issued under the Information Technology Act, 2000.
  • For exports or supplies to SEZ units, Rule 46 requires a specific endorsement on the invoice and the country of destination. Use your accountant's export format for these.
Sources (2)
  1. CGST Rules, 2017: Rule 46 (Tax invoice) · 2017
  2. Goods and Services Tax portal · 2026

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