# Particulars of a Tax Invoice [Section 31 read with Rule 46]

## No Prescribed Format — But Mandatory Fields

The law does not prescribe a format for an invoice. However, Rule 46 lists fields that must appear (where applicable).

## Mandatory Fields on a Tax Invoice

1. Name, address, GSTIN of the supplier

2. Consecutive serial number — up to 16 characters; alphabets/numerals/special characters (hyphen, dash, slash) allowed; one or multiple series; unique for the FY

3. Date of issue

4. Recipient details:

If registered → Name, address, GSTIN/UIN
If unregistered AND value ≥ Rs. 50,000 → Name + address of recipient and delivery + State name & code (mandatory)
If unregistered AND value < Rs. 50,000 → Recipient may request these details be recorded
For online money gaming / supplies via ECO / OIDAR services to unregistered recipients → Recipient's State must be recorded, regardless of value; State is deemed the address on record.

5. HSN code for goods / services

6. Description of goods or services

7. Quantity + Unit / Unique Quantity Code (for goods)

8. Total value of supply

9. Taxable value (after discount/abatement)

10. Rate of tax (CGST/SGST/IGST/UTGST/Cess)

11. Amount of tax charged (CGST/SGST/IGST/UTGST/Cess)

12. Place of supply + State name (inter-State)

13. Address of delivery (if different from place of supply)

14. Whether tax is payable on reverse charge basis

15. Signature / digital signature of supplier or authorized representative (not required for e-invoices under the IT Act, 2000)

16. QR Code with embedded IRN (where e-invoice has been issued)

> Declaration by exempted persons: Taxpayers above the e-invoicing turnover threshold but exempt from e-invoicing must mention a declaration on the invoice that, despite crossing the threshold, they are not required to issue an e-invoice.

## HSN Code Digits Required [Rule 46]

Aggregate Turnover (preceding FY)	B2B supply	B2C supply
≤ Rs. 5 crores	4 digits	4 digits (optional)
> Rs. 5 crores	6 digits	6 digits

## Manner of Issuing the Invoice [Rule 48]

### For Supply of GOODS — Triplicate

Copy	Marked For
Original	Recipient
Duplicate	Transporter
Triplicate	Supplier

### For Supply of SERVICES — Duplicate

Copy	Marked For
Original	Recipient
Duplicate	Supplier

> Note: Serial numbers of all invoices issued during a tax period must be furnished electronically on the Common Portal (www.gst.gov.in) in FORM GSTR-1 / GSTR-1A (Outward Supplies).

Worked example

### Example 1

B2C Supply ≥ Rs. 50,000: A jeweller supplies ornaments worth Rs. 80,000 to an unregistered customer.

Answer: Tax invoice must mandatorily contain the customer's name, address, delivery address, State name and State code — these are not optional once value ≥ Rs. 50,000.

### Example 2

HSN Requirement — Turnover Rs. 8 crores: A trader's aggregate turnover in the preceding FY was Rs. 8 crores. He makes both B2B and B2C supplies.

Answer: Must mention 6 digits of HSN on all invoices (B2B and B2C).

### Example 3

HSN Requirement — Turnover Rs. 3 crores: Trader with Rs. 3 crore turnover.

Answer: 4 digits HSN mandatory for B2B; HSN on B2C is optional.

### Example 4

Manner of Issue — Mixed Supply: A trader supplies both goods (with transport) and services (consulting).

Answer: For goods → 3 copies (recipient, transporter, supplier). For services → 2 copies (recipient, supplier).

⚠️ Common exam mistakes

Skipping recipient's name & address for B2C supplies ≥ Rs. 50,000 — these are mandatory.
Reusing the same invoice serial number across financial years — must be unique per FY.
Issuing only 2 copies for goods — goods need 3 copies (triplicate), services need 2 (duplicate).
Forgetting that for OIDAR / ECO / online money gaming supplies to unregistered persons, recipient's State is ALWAYS to be captured, regardless of value.
Missing the QR code with IRN where e-invoice is mandatory.
Using 2-digit HSN when turnover > Rs. 5 crores — minimum is 6 digits.

Reference: Section 31(1) & (2) read with Rules 46 & 48 — CGST Act, 2017 read with Rule 46 and Rule 48, CGST Rules, 2017

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Particulars of Tax Invoice, HSN Code Requirements & Manner of Issue [Rule 46, 46A & 48]

Worked example

⚠️ Common exam mistakes