GST invoice format: every field Rule 46 asks for
Updated 22 October 2026 · 6 min read
There is no single compulsory design for a GST invoice, but Rule 46 of the CGST Rules lists what it must contain. Use this checklist before you send your next bill.
The mandatory particulars (Rule 46)
- Your name, address and GSTIN.
- A serial number of up to 16 characters (letters, numbers, hyphen or slash), unique for the financial year.
- The date of issue.
- Your customer's name, address and GSTIN or UIN, if they are registered.
- For an unregistered customer and a taxable value of ₹50,000 or more: their name, address, delivery address and the state name and code.
- For an unregistered customer below ₹50,000: the same details if they ask you to record them.
- The HSN code for goods or SAC for services (see the HSN guide for how many digits).
- A description of the goods or services.
- For goods, the quantity and its unit.
- The total value of the supply.
- The taxable value after any discount.
- The rate of tax — CGST, SGST, IGST, UTGST or cess.
- The amount of each tax charged.
- For inter-state supplies, the place of supply with the state name.
- The delivery address, if it is different from the place of supply.
- Whether tax is payable on reverse charge.
- Your signature or digital signature, or that of an authorised person.
- For e-invoices issued under Rule 48(4): the QR code with the Invoice Reference Number (IRN).
- If your turnover is above the e-invoicing limit but this invoice is not an e-invoice: a declaration saying so.
Points people often miss
- The invoice number cannot repeat within the financial year; start a fresh series each April if you like.
- A signature is not needed on an invoice issued electronically under the Information Technology Act, 2000.
- For exports and SEZ supplies, the invoice carries the required endorsement and the country of destination instead of the buyer's state.
- For walk-in customers who don't need an invoice, a consolidated invoice may be issued at the end of each day.
Making it automatic
Billing software should fill in your GSTIN, numbering, HSN codes, the CGST/SGST or IGST split and the place of supply for you, so each invoice is right without checking this list by hand.
Common questions
Is there a fixed GST invoice format?+
No. GST law does not prescribe one design, but every tax invoice must contain the particulars listed in Rule 46 of the CGST Rules.
How long can a GST invoice number be?+
Up to 16 characters, using letters, numbers, hyphens or slashes, and it must be unique within the financial year.
When must I write an unregistered customer's address?+
When the taxable value is ₹50,000 or more, or when the customer asks you to record it.
Do I need to sign a GST invoice?+
Yes, by hand or digitally — except for an invoice issued electronically under the Information Technology Act, 2000.
Sources
This guide is general information, not legal or tax advice. Rules change; confirm with your CA or the official notification.
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