GST Invoice Guide: Fields, Rates and Common Errors
How a GST invoice differs from a regular invoice, the fields it must carry, and how to handle CGST, SGST and IGST splits.
What is a GST invoice?
A GST invoice is the document a registered supplier issues for a taxable supply of goods or services. It carries GST identification numbers for both parties and shows tax split by component where applicable.
Required fields
- Supplier name, address and GSTIN
- Consecutive invoice number and date
- Recipient name, address and GSTIN (for registered recipients)
- Place of supply and state code
- HSN or SAC code per line
- Taxable value, rate and amount of tax split into components
- Whether tax is payable on reverse charge
- Signature or digital signature of the supplier
Intra-state vs inter-state
Intra-state supplies split tax into two equal components; inter-state supplies use a single integrated tax. Getting the place of supply wrong is the most common GST invoicing error.
Practical tips
- Store HSN/SAC codes with your product list so they are never guessed.
- Keep a separate series for export invoices.
- Issue credit notes rather than editing an issued invoice.
Use the notes and tax fields in our invoice generator to capture these details. Always confirm current requirements with your accountant.
Priya Raman
Priya Raman writes about invoicing, cash flow and small-business finance for Invoice Creator. Every guide is reviewed against the fields our own invoice generator produces, so the advice matches the tool.
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