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GST invoice format rules in India

A compliant invoice protects your customer's input credit and your own records. Here's exactly what it must contain.

By the Launch My Office team · Updated 2026-06-22 · 6 min read

A GST tax invoice isn't just a bill — it's the document that supports your customer's input tax credit and your own reporting. Missing fields can invalidate the credit and create reconciliation headaches.

Mandatory fields

B2B vs B2C

B2B invoices must carry the buyer's GSTIN and the required HSN digits. B2C invoices need less but should still be consistent. The HSN digit count depends on your turnover — see HSN on invoices.

E-invoicing

Businesses above the e-invoicing turnover threshold must generate invoices through the IRP and obtain an IRN. If that's you, your invoicing software should handle the IRN and QR code automatically.

Keep one consistent HSN code and rate per product across all invoices. Inconsistency is the top cause of GSTR-1 mismatches and notices.

Quick compliance checklist

  1. GSTIN, invoice number and date present.
  2. Correct HSN and rate per line.
  3. Place of supply on interstate invoices.
  4. Sequential numbering with no gaps.

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Frequently asked questions

What must a GST invoice contain?

Supplier and buyer details with GSTIN, a unique number and date, HSN codes, taxable value, GST rate and amount, and place of supply for interstate sales.

Do B2C invoices need the customer's GSTIN?

No. The buyer's GSTIN is required for B2B invoices where the customer wants input credit.

When is e-invoicing mandatory?

Above the notified turnover threshold. Affected businesses must generate an IRN via the invoice registration portal.

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