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Mandatory Fields · Completeness Score · Common Mistakes

GST Invoice Checklist

Tick off mandatory and recommended GST invoice fields, see your invoice completeness score, and avoid costly mistakes.

📋 Invoice Field Checklist
Supplier Details
Name of Supplier
Legal name as per GST registration certificate
GSTIN of Supplier
15-character GSTIN of the registered supplier
Address of Supplier
Complete registered office / business address
Invoice Identification
Invoice Number
Unique consecutive series within FY. Alphanumeric, max 16 chars
Invoice Date
Date of issue. Tax point for GST liability
Invoice Type
Tax Invoice / Bill of Supply / Credit Note / Debit Note
Recipient Details
Name of Recipient
Name of buyer / service recipient
GSTIN of Recipient
For B2B supplies: mandatory. For B2C > ₹2.5L: state code only
Address of Recipient
Complete delivery / billing address
Place of Supply
State code indicating place of supply (determines IGST vs CGST+SGST)
Goods & Services Details
Description of Goods / Services
Clear description identifying the item or service
HSN Code (Goods) / SAC Code (Services)
Mandatory based on turnover: 4-digit (₹5Cr+), 8-digit (₹50Cr+)
Quantity & Unit of Measure
For goods: quantity (Nos, Kg, Mtrs, Ltrs etc.)
Unit Price / Rate
Price per unit before discount and taxes
Discount
Any discount deducted from the base price
Taxable Value
Value after discount on which GST is calculated
Tax Details
GST Rate Applied
Applicable GST rate: 0%, 5%, 12%, 18%, or 28%
CGST Amount
For intra-state: Central GST = half the total GST
SGST / UTGST Amount
For intra-state: State/UT GST = half the total GST
IGST Amount
For inter-state supplies: full integrated GST amount
Cess Amount
If applicable (tobacco, aerated drinks, luxury goods)
Total Invoice Value
Sum of taxable value + all taxes + cess
Additional Requirements
Signature or Digital Signature
Authorised signatory of the supplier
Whether GST is payable on Reverse Charge
Mandatory statement if RCM applies
Delivery Address (if different)
Ship-to address if different from billing address
IRN & QR Code (e-Invoice)
Required for turnover > ₹5 Crore. IRN from IRP portal.
* Mandatory fields under GST Rules
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⚠ Common GST Invoice Mistakes

Wrong Invoice Number Series

Using separate series for different products/services is fine, but mixing formats or reusing numbers across FY causes mismatch in GSTR-1.

Missing Place of Supply

Without Place of Supply, you cannot determine whether CGST+SGST or IGST applies — leads to wrong tax type charged.

HSN/SAC Code Omitted

Businesses with turnover >₹5Cr must show 4-digit HSN. >₹50Cr need 6-digit. Missing HSN leads to GSTR-1 validation errors.

Incorrect GSTIN of Buyer

ITC rejection is the consequence. Always verify buyer GSTIN on GST portal before issuing invoice.

Not Generating e-Invoice

Businesses with turnover >₹5Cr must generate e-invoice from IRP. Non-compliance attracts ₹10,000 per invoice penalty.

No RCM Declaration

If GST is payable under Reverse Charge by buyer, this must be mentioned explicitly on the invoice.

◆ GST FILING & COMPLIANCE

Expert GST return filing (GSTR-1, GSTR-3B), e-invoicing setup, and GST audit support.

Frequently Asked Questions
What are the mandatory fields on a GST invoice?

A GST invoice must contain: supplier name, address, GSTIN; sequential invoice number; date of issue; recipient details (name, address, GSTIN if registered); HSN/SAC code; description, quantity, and value of goods/services; applicable GST rate and amount (CGST/SGST/IGST); and place of supply.

Within how many days must a GST invoice be issued?

For goods, a tax invoice must be issued at or before delivery. For services, it must be issued within 30 days of supply. For banking and insurance companies, the limit is 45 days. For continuous supply of services, it must be issued before or at the time the payment becomes due.

What is the difference between a tax invoice and a bill of supply under GST?

A tax invoice is issued by a registered taxpayer for taxable supplies. A bill of supply is issued for exempt supplies or by composition scheme taxpayers who cannot charge GST. A bill of supply does not show tax amounts and states that the supplier is not eligible to collect tax.

Is an e-invoice (IRN) mandatory for all businesses?

E-invoicing (generating an Invoice Reference Number from the IRP portal) is mandatory for businesses with aggregate turnover above Rs 5 crore in any preceding financial year from 1 August 2023. Below this threshold, e-invoicing is not currently mandatory but may be extended in future.

What is the format requirement for invoice serial numbers under GST?

Invoice serial numbers must be consecutive and unique for each financial year. They can contain alphabets, numerals, and special characters like hyphen or slash but cannot exceed 16 characters. A new series can be started at the beginning of each financial year.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.