What it means
Section 31 of the CGST Act says when to issue it: for goods, before or at removal; for services, within 30 days of supply. Rule 46 lists what it must show, including the supplier’s name, address and GSTIN; a serial number of up to 16 characters, unique for the financial year; the date; the buyer’s name, address and GSTIN; HSN or SAC; description, quantity and unit; taxable value; the rate and amount of each tax; the place of supply for inter-state sales; whether tax is payable on reverse charge; and a signature. For goods it is made in three copies (original for the buyer, duplicate for the transporter, triplicate for the supplier).
Example
Kaveri Agencies, Mysuru invoice KA/26-27/0412 dated 3 Nov 2026 to Shree Lakshmi Hardware, Bengaluru:
| Line | Amount |
|---|---|
| 120 brass taps, HSN 8481, ₹1,250 each | ₹1,50,000 |
| CGST 9% | ₹13,500 |
| SGST 9% | ₹13,500 |
| Total (rupees one lakh seventy-seven thousand only) | ₹1,77,000 |
Use our free GST tax invoice template for the full layout.
Common mistakes
- Restarting the number series mid-year, or using a series longer than 16 characters.
- Leaving out the buyer’s GSTIN, which costs the buyer the credit.
- For unregistered buyers, skipping their name and delivery address when the invoice is ₹50,000 or more.
In MyRecords
Since 1 Nov 2026 a sales invoice prints as a GST tax invoice by default, with HSN on every line, your GSTIN and the customer’s GSTIN, the place of supply, CGST + SGST or IGST as the place of supply requires, an HSN-wise tax summary and a rounded total, in original, duplicate and triplicate copies. Once recorded, the IRN, signed QR and e-way bill number print on it, and a UPI QR for the amount due can too.