GST Invoice — Format, Rules & How to Create a Compliant Invoice
By Parul Singh, GST Practitioner · GST Compliance
Table of Contents
I review 1,000+ invoices monthly. The most common mistake: missing mandatory fields. Invalid for ITC under Section 31.
A GST-compliant invoice is the foundation of your tax compliance. Without a proper invoice, you cannot collect GST or claim ITC.
Mandatory Fields
- Name, address, GSTIN of supplier
- Name, address, GSTIN of recipient (for B2B)
- Invoice number (consecutive series)
- Date of issue
- Description of goods/services
- HSN/SAC code
- Quantity and unit
- Taxable value, CGST, SGST, IGST amounts
- Total invoice value
- Place of supply (for inter-state)
Time Limits
- Normal supply: Before or at time of removal/delivery
- Services: Within 30 days of service completion
- E-invoice: Must be generated within specified time (for eligible taxpayers)
E-invoicing is mandatory for businesses with turnover above ₹5 crore. Generate IRN through the government portal before issuing the invoice.