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1. What is a GST Invoice?

An invoice or a bill is a list of goods sent or services provided, along with the amount due for payment.

2. Who should issue GST Invoice?

If you are a GST registered business, you need to provide GST-complaint invoices to your clients for sale of good and/or services.
Your GST registered vendors will provide GST-compliant purchase invoices to you.

3. What are the mandatory fields a GST Invoice should have?

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 the value is more than Rs. 50,000 then the invoice should carry:
   i. name and address of the recipient,
  ii. address of delivery,
  iii. state name and state code

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