GST Invoice Format: Mandatory Fields Explained (2026)
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A GST invoice is the tax document a registered business issues for a sale of goods or services in India. Getting the format right matters because the invoice is what supports input-tax-credit claims, reimbursement, and accounting records.
Quick Answer
A compliant GST tax invoice needs the supplier GSTIN, a unique invoice number and date, place of supply, HSN/SAC line items, the CGST/SGST or IGST split, and the grand total in words.
Mandatory GST invoice fields
Under Rule 46 of the CGST Rules, a tax invoice should include:
- supplier name, address, and GSTIN
- a unique, sequential invoice number and the invoice date
- recipient name, address, and GSTIN (for B2B)
- place of supply with the state code
- HSN/SAC code for each line item
- taxable value per line, after discount
- CGST + SGST (intra-state) or IGST (inter-state) rate and amount
- the grand total, plus the total in words
- signature or digital signature of an authorised signatory
CGST/SGST vs IGST
The split depends on the place of supply:
- Same state as the supplier → charge CGST + SGST (each half the rate).
- Different state → charge IGST (the full rate).
The state code in the supplier's GSTIN and the place-of-supply field are what decide this — not the shipping address alone.
Create a GST invoice
You can build a GST-compliant tax invoice with all the required fields using the free GST invoice generator. Edit the supplier and recipient GSTIN, add HSN/SAC line items, set the CGST/SGST or IGST split, and export a print-ready PDF.
For marketplace orders, the same format applies — see the Flipkart invoice and Amazon India invoice generators, which mirror the seller GST tax invoice layout.
FAQ
A GST tax invoice must show the supplier name, address and GSTIN, a unique invoice number and date, the recipient details, place of supply, HSN/SAC codes, taxable value, the CGST/SGST or IGST rate and amount, and the total in words.
CGST and SGST apply when the supplier and the place of supply are in the same state (intra-state). IGST applies when they are in different states (inter-state). You never charge both.
Yes — HSN codes for goods and SAC codes for services are required on a compliant GST tax invoice, alongside the taxable value and tax for each line.
