Particulars of invoice

Particulars of invoice

The tax invoice issued must clearly mention information under the following 16 headings:

  • Name, address and GSTIN of the supplier
  • Tax invoice number (it must be generated consecutively and each tax invoice will have a unique number for that financial year)
  • Date of issue
  • If the buyer (recipient) is registered then the name, address and GSTIN of the recipient
  • If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:
    1. Name and address of the recipient,
    2. Address of delivery,
    3. State name and state code
  • HSN code of goods or accounting code of services**
  • Description of the goods/services
  • Quantity of goods (number) and unit (metre, kg etc.)
  • Total value of supply of goods/services
  • Taxable value of supply after adjusting any discount
  • Applicable rate of GST(Rates of CGST, SGST, IGST, UTGST and cess clearly mentioned)
  • Amount of tax (With breakup of amounts of CGST, SGST, IGST, UTGST and cess)
  • Place of supply and name of destination state for inter-state sales
  • Delivery address if it is different from the place of supply
  • Whether GST is payable on reverse charge basis
  • Signature of the supplier