GST invoice rules in plain English: the details Rule 46 requires on a tax invoice, how many copies, when to issue, HSN digits by turnover, and the related documents. Every point is sourced.
This is general information from official sources, checked 14 Oct 2026. It is not tax advice. Rules change; confirm with the GST portal or your accountant.
The fields Rule 46 lists
| # | Field | Notes |
|---|---|---|
| 1 | Supplier name, address, GSTIN | |
| 2 | Serial number | Consecutive, unique for the financial year, up to 16 characters; letters, numbers, hyphen, slash |
| 3 | Date of issue | |
| 4 | Recipient name, address, GSTIN or UIN | If registered |
| 5 | Unregistered recipient details | For value of Rs 50,000 or more: name, address, delivery address, state name and code |
| 6 | HSN or accounting code | Digits by turnover |
| 7 | Description | |
| 8 | Quantity and unit | For goods |
| 9 | Total value | |
| 10 | Taxable value | After discount or abatement |
| 11 | Rate and amount of tax | CGST, SGST or UTGST, IGST, cess |
| 12 | Place of supply | With state name, for inter-state |
| 13 | Delivery address | If different from place of supply |
| 14 | Reverse charge | Whether tax is payable on reverse charge |
| 15 | Signature | Or digital signature; not needed on an electronic invoice under the IT Act |
Source: CGST Rules, Rule 46, as summarised by the GST Council. Checked 14 Oct 2026.
Copies and timing
| Rule | What it says |
|---|---|
| Copies (Rule 48) | Goods: triplicate. Services: duplicate. |
| Time limit (Rule 47) | Goods: before or at removal or delivery. Services: within 30 days of supply in the normal case. |
| Small value | No invoice needed below Rs 200 for unregistered buyers who do not ask, if a daily consolidated invoice is issued. |
HSN digits by turnover
| Aggregate turnover in previous year | Minimum HSN digits |
|---|---|
| Up to Rs 5 crore | 4 (may be left out on B2C invoices) |
| Above Rs 5 crore | 6 |
Notification 78/2020-Central Tax, from 1 April 2021. More in the HSN guide.
Related documents and their rules
| Document | Rule | Use |
|---|---|---|
| Bill of supply | Rule 49 | Exempt supplies or composition dealers |
| Receipt voucher | Rule 50 | Advance received |
| Payment voucher | Rule 52 | Payment under reverse charge |
| Credit and debit notes | Rule 53 | Change in value after invoice |
| Delivery challan | Rule 55 | Goods moved without invoice |
E-invoicing
Businesses above a turnover threshold must report B2B invoices on the government invoice registration portal and print the QR code it returns. The threshold has been lowered over time, so check the current limit on the GST portal. Invoices from our tools are ordinary PDFs; if e-invoicing applies to you, generate the IRN through the portal or your accounting software.
Checklist in the generator
Frequently asked questions
Does GST law prescribe an invoice design?
No. It lists the details. Any layout that shows them is acceptable.
Is a handwritten invoice valid?
Yes, if it has all the details and is serially numbered.
Can I skip the signature on a PDF invoice?
A signature is not needed on an invoice issued electronically under the IT Act. Many businesses still add one.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.