Statutory Standards

Indian GST Invoicing Rules & Legal Standards

Authored by Kirpekar & Co. Chartered Accountants to help Indian enterprises maintain 100% audit-proof tax records.

1. Mandatory Fields on a Valid GST Tax Invoice

Under Rule 46 of the CGST Rules, every tax invoice issued by a registered person must contain the following specific details:

✓ Supplier Name, Registered Address & GSTIN

✓ Consecutive Serial Invoice Number (max 16 chars)

✓ Date of its issue

✓ Recipient Name, Address & GSTIN (if registered)

✓ HSN code of goods or SAC of services

✓ Description of goods or services, quantity & unit

✓ Total taxable value & applicable tax rate

✓ Amount of tax charged (CGST, SGST, IGST, Cess)

✓ Place of supply along with the name of State

✓ Signature or digital signature of authorized person

Kirpekar & Co. Guarantee: Every invoice generated through this software strictly satisfies all 16 statutory requirements under Rule 46.

Aggregate Annual Turnover	B2B Supplies Requirement	B2C Supplies Requirement
Up to ₹5 Crore	4-Digit HSN mandatory	Optional
Above ₹5 Crore	6-Digit HSN mandatory	6-Digit HSN mandatory
Export / Import (International)	8-Digit HSN mandatory	8-Digit HSN mandatory

The tax levied on any supply is determined strictly by the Place of Supply relative to the Location of the Supplier:

Intra-State Supply

When Location of Supplier and Place of Supply are in the same State or Union Territory. Levies CGST + SGST (or UTGST) in equal proportions.

Inter-State Supply

When Location of Supplier and Place of Supply are in different States, or in cases of Import / Export / SEZ. Levies Integrated GST (IGST).