Mandatory Fields a GST Invoice Should Have

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A tax invoice is generally issued to charge the tax and pass on the input tax credit. A GST Invoice must have the following mandatory fields:

  1. Invoice number and date
  2. Customer name
  3. Shipping and billing address
  4. Customer and taxpayer’s GSTIN (if registered)**
  5. Place of supply
  6. HSN code/ SAC code
  7. Item details i.e. description, quantity (number), unit (meter, kg etc.), total value
  8. Taxable value and discounts
  9. Rate and amount of taxes i.e. CGST/ SGST/ IGST
  10. Whether GST is payable on reverse charge basis
  11. Signature of the supplier

If the recipient is not registered and if the value is more than Rs. 50,000 then the invoice should carry the following:

  1. name and address of the recipient,
  2. address of delivery,
  3. state name and state code


Here is a sample invoice for your reference: