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What are the details required in a Tax Invoice under GST?

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Sakshi Shah

GST
GST Invoice
Tax Invoice
Last updated on April 22nd, 2021

Tax Invoice is the document issued by a seller to a buyer on the sale of goods or services. Moreover, the supplier is free to design the format of the Invoice. However, it must contain all the mandatory details prescribed by the GST Invoice Rules.

Tax Invoice Details needed as per GST Invoice Rules:

  1. Seller’s details
    • The legal name of the business
    • The registered address of the business
    • GSTIN of the state where the supply of goods or services takes place
  2. Buyer’s details
    • The legal name of the business
    • The registered address of the business
    • GSTIN of the state where the delivery of the goods or services takes place
    • Delivery address if is different from the registered address
  3. Invoice details
    • Invoice Number – A serial number, containing alphabets or numerals or special characters like hyphen or dash (-) and slash (/) unique for a financial year
    • Date of Invoice
    • Place of Supply – Name of the state as per the place of supply rules. It is generally the state of the buyer. [List of State Codes under GST]
  4. Item details
    • HSN Code of Goods or SAC Code of Services as per the turnover limit applicable to the seller
    • Item name describing good or service sold
    • Quantity in case of goods and UQC i.e. Unit Quantity Code [List of Unit Quantity Codes (UQC) under GST]
    • Item Rate – the price of the of good or service
    • The taxable value of supply of goods or services or both, taking into account the discount or abatement if any
  5. Tax details
    • Rate of Tax (Central tax, State tax, Integrated tax, union territory tax or cess)
    • Amount of tax charged in respect of taxable goods or services i.e. CGST, SGST, IGST, UTGST, Cess
    • Whether the tax is payable on a reverse charge basis
  6. Total value of supply of goods or services or both
  7. Signature or Digital Signature of the supplier or his authorized representative
GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
Explore

Sample Tax Invoice

Quicko GST Tax Invoice
GST Invoice for Quicko
GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
Explore

FAQs

Is it compulsory to write tax invoice on GST invoice?

Yes, Tax Invoices have to be compulsorily issued by the suppliers of Goods and Service to act as a proof for the completion of the Transaction.

What is the use of tax invoice?

Tax Invoice is issued by the supplier as a token of proof for the taxable supply of goods & services. Therefore it mainly contains details of the description of the goods, the number of goods, the tax charged, etc. Hence, tax Invoice will serve as evidence in case of any Tax disputes.

Can invoice be revised under GST?

Yes, a Revised Invoice can be issued under GST, but with a condition that it has to be issued with an invoice with respect to the supplier.