If you are registered under GST, your tax invoices need to carry certain details. This checklist covers what most small businesses include. Rules change and have exceptions, so confirm the details that apply to you with your tax adviser.
Your details
- Legal name, address and GSTIN
- A unique, consecutive invoice number for the financial year
- The invoice date
Your customer's details
- Name and address
- Customer GSTIN, if they are registered
- Place of supply (state), which decides whether you charge CGST + SGST or IGST
For each line
- Description, quantity and unit
- HSN code (goods) or SAC code (services)
- Rate, discount and taxable value
- Tax rate and tax amount
Totals
- Taxable value, CGST, SGST/UTGST or IGST, and the invoice total
- Many businesses also show the total in words
Same state or different state?
When the place of supply is in your own state, tax is usually split equally into CGST and SGST. When it is in another state, IGST is charged instead. A GST calculator helps you check the split quickly.
Practical tips
- Never reuse or skip numbers; cancelled invoices should stay on record as cancelled.
- Keep a copy of every invoice you issue.
- Use one consistent template so nothing is forgotten.
You can draft a compliant-looking invoice with our free invoice generator, or let Coopernut number, total and track invoices for you.