A tax invoice is generally issued to charge the tax and pass on the input tax credit. A GST Invoice must have the following mandatory fields:
- Invoice number and date
- Customer name
- Shipping and billing address
- Customer and taxpayer’s GSTIN (if registered)**
- Place of supply
- HSN code/ SAC code
- Item details i.e. description, quantity (number), unit (metre, kg etc.), total value
- Taxable value and discounts
- Rate and amount of taxes i.e. CGST/ SGST/ IGST
- Whether GST is payable on reverse charge basis
- Signature of the suppliers
**If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:
- name and address of the recipients.
- address of delivery,
- state name and state code
Here is a sample invoice for your reference:
Buy GST All in One Plan :