Indian GST Compliance Guide
GST Invoice Format in India: Rule 46 Requirements
Learn what elements must be present on a tax invoice issued under the Goods and Services Tax (GST) Act in India to ensure input tax credit (ITC) eligibility.
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Mandatory Particulars in a GST Tax Invoice (Rule 46)
Supplier Details: Name, address, and GSTIN of the supplier.
Consecutive Serial Number: Unique numeric or alphanumeric serial number (maximum 16 characters).
Date of Issue: Date on which the invoice is generated and provided.
Recipient Details: Name, address, and GSTIN (if registered) of the recipient.
HSN / SAC Code: Harmonized System of Nomenclature code for goods or Services Accounting Code for services.
Place of Supply: State name and 2-digit state code where delivery takes place.
Tax Breakup: Explicit split into CGST & SGST (intra-state) or IGST (inter-state).
Authorized Signature: Signature or digital signature of the supplier or authorized representative.
Intra-State vs Inter-State Tax Calculations
The tax levied on an invoice depends entirely on the location of the supplier relative to the Place of Supply (recipient state):
| Scenario | Condition | Applicable GST | Example (18% Slab) |
|---|---|---|---|
| Intra-State Sale | Supplier State = Place of Supply | CGST + SGST (50% / 50%) | 9% CGST + 9% SGST |
| Inter-State Sale | Supplier State ≠ Place of Supply | IGST (100%) | 18% IGST |
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