Essentials of gst invoice

sivaram (Asst Mgr-Taxation) (6918 Points)

08 May 2017  



As per GST, the tax invoice should contain the following information. 

Sample invoice attached for your reference


  • Name, Address and GSTIN of the supplier
  • Invoice number containing alphabets and/or numbers
  • Date of the Invoice
  • Name, address and GSTIN number of the recipient
  • HSN code of goods or Accounting Code of services
  • Descripttion of goods or services
  • Quantity in case of goods and unit
  • Total value of goods or services
  • Taxable value of goods or services taking into account discount or abatement
  • Rate of tax(CGST, SGST or IGST)
  • Amount of tax charged in respect of taxable goods or services
  • Place of supply along with the name of State, in case of a supply in the course of inter-state trade or commerce
  • Place of delivery where the same is different from place of supply
  • Whether the tax is payable on reverse charge
  • The word “Revised Invoice” or “Supplementary Invoice”, as the case may be, where applicable along with the date and invoice number of the original invoice
  • Signature or Digital signature of the supplier or his authorized representative