GST invoice format: what must be on a GST bill

A GST bill is more than a receipt. For a registered business it is the document your buyer uses to claim input tax credit, the record the GST department checks, and your proof of what you sold. Most mistakes on GST bills are small — a missing GSTIN, the wrong tax type, no HSN code — but they lead to rejected credit, unhappy customers and notices.

This guide lists what Rule 46 of the CGST Rules asks for, shows a filled example in rupees, and points out the mistakes shops make most often.

When you must issue a tax invoice

• Goods: before or at the time the goods are removed or delivered to the buyer.
• Services: within 30 days of providing the service (banks and insurance companies get 45 days).
• Copies for goods: three — marked Original for recipient, Duplicate for transporter and Triplicate for supplier. For services, two copies are enough.

A printed bill and a PDF sent on WhatsApp both work, as long as every detail below is on it.

The checklist: what a GST tax invoice must show

Rule 46 lists these particulars. Keep this table handy when you design your bill format or check a bill before it goes out.

How many digits of HSN?

Notification 78/2020–Central Tax links this to your aggregate turnover in the previous financial year:

• Up to ₹5 crore: a 4-digit HSN code. On sales to unregistered customers (B2C) you may leave it out.
• More than ₹5 crore: a 6-digit HSN code on every invoice.

For example, television sets come under heading 8528, toothpaste under 3306 and toilet soap under 3401. Save the code with each item once, so it prints by itself on every bill.

CGST + SGST or IGST? It depends on the place of supply

The tax type depends on where the supply goes:

• Within your state: split the rate into two equal halves, CGST and SGST.
• To another state: charge the full rate as IGST, and print the place of supply with the state’s name.

A filled example

Sharma Electronics in Kanpur (Uttar Pradesh, state code 09) sells one LED television to a registered dealer. Since 22 September 2025 television sets are taxed at 18%.

The total is the same — only the split changes. If you get the split wrong, the dealer’s credit does not match, and you have to issue a credit note and a fresh invoice.

When your price already includes GST

Most shop prices include tax. To find the taxable value, divide by (1 + rate). A ₹590 item at 18% has a taxable value of ₹590 ÷ 1.18 = ₹500 and GST of ₹90 — CGST ₹45 and SGST ₹45 for a sale within the state.

Small sales and walk-in customers

• Below ₹200: if the customer is not registered and does not want a bill, you need not make a separate invoice. But you must make one consolidated tax invoice for all such sales at the end of the day.
• ₹50,000 or more to an unregistered buyer: the buyer’s name and address, the delivery address and the state name and code must be on the invoice.

Example: a kirana shop sells toothpaste worth ₹150 to a walk-in customer who does not want a bill — it goes into that day’s consolidated invoice. An order of ₹62,000 of steel almirahs for a school that is not registered needs the school’s name, address and delivery address on the invoice.

E-invoicing: do you need it?

If your aggregate turnover in any financial year from 2017-18 onwards was more than ₹5 crore, your invoices to registered buyers must be e-invoices: you report each one on the Invoice Registration Portal, which gives back an IRN and a QR code to print on the bill. This limit has applied since 1 August 2023 (Notification 10/2023–Central Tax). Most small shops are below it, but keep an eye on it as you grow.

Common mistakes and how to avoid them

1. Buyer’s GSTIN typed wrongly — their credit will not show up. Save each GSTIN once in the party list and pick it from there.
2. IGST on a local sale, or CGST/SGST on an outside one — decide by the place of supply, every time.
3. Invoice numbers repeating within a year — use one series per financial year, such as INV/26-27/0001.
4. Discount taken after tax — when the discount is shown on the invoice, GST is worked out on the value after the discount.
5. No HSN code on B2B bills — store it with each item.
6. Old rates after a rate change — rates changed for many goods on 22 September 2025, so check your item list.

In ApnaInventory’s GST billing the GSTIN, HSN, place of supply and the CGST/SGST or IGST split come from your item and party details, so every bill carries the details above without retyping. If you also send goods worth more than ₹50,000, read when an e-way bill is required. Moving from another app? See how to switch from Vyapar or myBillBook.

FAQ

Is a handwritten GST bill valid?

Yes, if it carries every detail Rule 46 asks for and the numbers run in order. A billing app simply makes mistakes in tax and totals less likely.

Can I make one bill for a whole day’s sales?

Only for sales below ₹200 to unregistered customers who do not ask for a bill: one consolidated tax invoice at the end of the day. Every other sale needs its own invoice.

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

A tax invoice shows the GST charged. A bill of supply carries no tax — composition dealers and businesses that sell only exempt goods issue it.

Can I use different invoice series for two counters?

Yes. Rule 46 allows one or more series, as long as each number is unique within the financial year and not longer than 16 characters — for example A/26-27/0001 for one counter and B/26-27/0001 for the other.

Do I need e-invoicing if my turnover is ₹3 crore?

No. E-invoicing applies when your aggregate turnover in any financial year since 2017-18 has been more than ₹5 crore.

Sources

• Rule 46 (Tax invoice), CGST Rules 2017 — CBIC tax information portal
• When to issue an invoice, copies, the ₹200 rule — Tax invoice flyer, GST Council / CBIC
• HSN digits by turnover — Notification 78/2020–Central Tax
• E-invoicing above ₹5 crore from 1 August 2023 — Notification 10/2023–Central Tax
• New GST rates from 22 September 2025 — GST Council recommendations, PIB release

Facts checked on 2 November 2026. GST rules change from time to time — for your own case, check with your CA.