Key takeaways
- A tax invoice must carry the supplier’s GSTIN, a unique serial number and date, the buyer’s details, HSN, taxable value and the tax by type.
- Inter-state invoices must name the place of supply and its state.
- For an unregistered buyer, the buyer’s name, address and state are required once the taxable value is ₹50,000 or more.
- Exempt supplies and composition dealers issue a bill of supply instead of a tax invoice.
What is a GST tax invoice?
A tax invoice is the document a GST-registered business issues when it sells taxable goods or services. It records what was sold, for how much, and how much GST was charged — and for a business buyer it is the document that lets them claim input tax credit.
The contents are set out in Rule 46 of the Central Goods and Services Tax Rules, 2017. Missing details are a common reason for a buyer’s credit being questioned, so getting the format right matters as much as getting the tax right.
The details every tax invoice must show
- Name, address and GSTIN of the supplier.
- A consecutive serial number, unique for the financial year, of up to 16 characters — letters, numbers, hyphens and slashes only.
- Date of issue.
- Name, address and GSTIN of the recipient, if registered.
- HSN code for goods, or SAC for services.
- Description of the goods or services.
- Quantity and unit, for goods.
- Total value of the supply.
- Taxable value, after any discount.
- Rate and amount of each tax charged — CGST, SGST or UTGST, IGST and cess.
- Place of supply, with the name of the state, for inter-state supplies.
- Delivery address, where it is different from the place of supply.
- Whether tax is payable on reverse charge.
- Signature or digital signature of the supplier or an authorised person.
How many HSN digits you need
The number of HSN digits depends on your aggregate annual turnover in the previous financial year:
| Aggregate turnover | HSN digits on the invoice |
|---|---|
| Up to ₹5 crore | 4 digits — required on B2B invoices, optional on B2C |
| Above ₹5 crore | 6 digits — on every invoice |
Extra rules for sales to consumers
When the buyer is not registered, the invoice does not need a GSTIN — but if the taxable value is ₹50,000 or more it must show the buyer’s name and address, the delivery address, and the state’s name and code.
For small consumer sales below ₹200, where the buyer does not ask for an invoice, the rules allow one consolidated invoice for all such sales at the end of the day.
Businesses with an aggregate turnover above ₹500 crore must also print a dynamic QR code on their B2C invoices.
Copies, and when to issue a bill of supply
For goods, the invoice is made in three copies: the original for the buyer, the duplicate for the transporter and the triplicate for the supplier. For services, two copies are enough.
A business selling only exempt goods or services, or one registered under the composition scheme, issues a bill of supply instead of a tax invoice: it shows the same identifying details but charges no GST.
How Suiteloom fills it in
Suiteloom puts your GSTIN and address on every invoice, numbers invoices in a series per outlet, carries each item’s HSN and GST rate onto its line, and works out the taxable value and the tax by type. Add the buyer’s GSTIN for a B2B invoice; their state is read from it, which decides between CGST and SGST or IGST.
This guide is general information, checked on 23 October 2026. It is not legal or tax advice. Rules, rates and limits are notified by the government and change; check the GST portal and official notifications, or ask your accountant, for your business.