Under the Indian Goods and Services Tax (GST) framework, a Tax Invoice is not merely a payment receipt—it is a vital legal document that enables your B2B customers to claim their Input Tax Credit (ITC) under Section 16 of the CGST Act.
If your invoice omits mandatory statutory disclosures under Rule 46 of the CGST Rules, 2017, your customer's input tax credit can be blocked by GST scrutiny officers, leading to strained business relationships and tax notices.
In this guide, we review the 16 mandatory fields prescribed by GST law and show you how to generate fully compliant tax invoices instantly using our GST Invoice Generator.
The 16 Mandatory Fields Prescribed Under Rule 46
To be legally valid, every GST Tax Invoice issued by a registered taxpayer must contain:
1. Title: Clearly labeled "Tax Invoice".
2. Supplier Details: Legal name, trade name, registered office address, and GSTIN of the supplier.
3. Consecutive Serial Number: A consecutive alphanumeric serial number unique for each financial year (maximum 16 characters).
4. Date of Issue: Date on which the tax invoice was generated.
5. Recipient Details (B2B): Name, address, and GSTIN / UIN of the buyer.
6. Place of Supply (POS): Name of the state and state code where goods/services are supplied.
7. Delivery Address: If different from the recipient's principal place of business.
8. HSN / SAC Code: Harmonized System of Nomenclature code for goods or Services Accounting Code for services.
9. Item Description: Detailed description of products or services provided.
10. Quantity & Units: Numerical quantity and unit of measurement (UOM e.g. Nos, Kgs, Mtrs).
11. Total Value & Taxable Value: Gross value less any pre-agreed trade discounts.
12. Tax Rates: Applicable rates of CGST, SGST, IGST, or Cess.
13. Tax Amount: Exact breakdown of tax currency figures in Indian Rupees (INR).
14. Reverse Charge Mechanism (RCM): Clear checkbox/statement indicating whether tax is payable on reverse charge.
15. Signature: Physical signature or digital signature certificate (DSC) of the supplier or authorized representative.
16. QR Code / IRN: If electronic invoicing (e-invoicing) thresholds apply.
CGST + SGST vs. IGST: How to Determine Tax Type
- Intra-State Supply (Supplier & Customer in Same State):
Split the tax evenly into CGST (Central Tax) and SGST (State Tax). For an 18% GST item, charge 9% CGST and 9% SGST.
- Inter-State Supply (Supplier & Customer in Different States):
Charge the full rate as IGST (Integrated Tax). For an 18% item, charge 18% IGST.
Generate Free Compliant GST Invoices on UtilityHub
Instead of paying recurring software subscriptions for basic billing:
1. Open the GST Invoice Generator on UtilityHub.
2. Fill in your business name, GSTIN, and buyer details.
3. Add line items, quantities, HSN codes, and select GST rates (5%, 12%, 18%, 28%).
4. The calculator automatically computes taxable subtotals and tax splits.
5. Export your professional invoice as a clean, unwatermarked PDF ready for printing or emailing.