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If you are registered under GST in India, you generally issue a tax invoice for taxable supplies of goods or services. A correct invoice lets your customer claim input tax credit and keeps your own returns clean.
What a GST tax invoice usually contains
Check the current rules for your situation, but a tax invoice typically shows:
- Supplier name, address and GSTIN.
- A unique, sequential invoice number and the date.
- Recipient name, address and GSTIN (if registered); state name and code.
- HSN code for goods or SAC for services (required depending on turnover).
- Description, quantity and unit of goods or services.
- Total value, discounts and taxable value.
- Rate and amount of CGST and SGST, or IGST.
- Place of supply and whether tax is payable on reverse charge.
- Signature or digital signature of the supplier.
Which tax applies?
- Supply within the same state: CGST + SGST.
- Supply to another state: IGST.
Read CGST, SGST and IGST explained.
Common mistakes
- Wrong tax type because the place of supply was set incorrectly.
- Missing or wrong HSN/SAC codes.
- Gaps or duplicates in invoice numbering.
- Entering tax-inclusive prices as if they were tax-exclusive.
- Forgetting to issue a credit note for returns. See credit note vs debit note.
Invoices for movement of goods
When goods move, an e-Way Bill may also be needed. See what is an e-Way Bill.
How Onyx Bills helps
Onyx Bills picks CGST + SGST or IGST from your state and the shipping state, prints your GSTIN and PAN on every invoice, supports tax-inclusive pricing, discounts and round-off, and gives GSTR-1 and GSTR-3B summaries. See GST billing software for India.
Frequently asked questions
Is HSN code mandatory on every invoice?
HSN reporting requirements depend on your turnover and the nature of your supplies. Check the current rules or ask your accountant.
Can an unregistered business issue a GST invoice?
No. Only GST-registered suppliers charge GST and issue tax invoices. Unregistered businesses issue a bill of supply or ordinary invoice.
How long should I keep GST invoices?
Keep records for the period required by law. Your accountant can confirm the current requirement.
Do I need a separate series for credit notes?
Credit notes should be separately numbered. Your software normally handles numbering by document type.
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