What a GST tax invoice must show
- Supplier's name, address and GSTIN
- A consecutive invoice number of up to 16 characters, unique for the financial year
- Date of issue
- Buyer's name, address and GSTIN (if registered)
- HSN code for goods or SAC code for services
- Description and quantity of goods or services
- Total value and taxable value after discounts
- Rate and amount of CGST, SGST/UTGST or IGST, and cess if any
- Place of supply with state name and code for inter-state supplies
- Whether tax is payable on reverse charge
- Signature or digital signature of the supplier
CGST + SGST or IGST?
If your business and the place of supply are in the same state, split the GST equally into CGST and SGST (or UTGST in union territories). If they're in different states, charge the full rate as IGST. For goods, the place of supply is usually where the goods are delivered; for most services to a registered business, it's the buyer's location.
HSN and SAC codes
Goods use HSN codes and services use SAC codes. Businesses with turnover up to ₹5 crore must show at least 4 digits on B2B invoices; above ₹5 crore, at least 6 digits on all invoices.
E-invoicing
Businesses with aggregate turnover above ₹5 crore must also report B2B invoices to the Invoice Registration Portal and print the IRN and QR code on the invoice.
Filing GSTR-1
Your outward supplies go into GSTR-1: B2B invoices one by one, large inter-state B2C invoices individually, small B2C sales summarised by state and rate, plus an HSN summary. Invoicend's Reports page creates these tables for any month or quarter.