GST invoice format: what a GST bill must show

Details on a tax invoice

1. Your business name, address and GSTIN.
2. An invoice number that is unique for the financial year, in a running series, up to 16 characters (for example SRI/26-27/0047).
3. The date of the invoice.
4. The customer's name and address, and their GSTIN if they are registered.
5. For each item: description, HSN code for goods or SAC for services, quantity and unit, and value.
6. Taxable value after any discount.
7. GST rate and amount, shown as CGST and SGST for sales in your state, or IGST for sales to another state.
8. Place of supply, with the state name, for sales to another state.
9. Whether tax is payable on reverse charge, when it applies.
10. Signature or digital signature of the supplier or an authorised person.

If you are under the composition scheme, you issue a bill of supply instead of a tax invoice and do not charge GST on it.

This is a simple guide, not legal or tax advice. Rules change; please check with your accountant.