What must be on a GST tax invoice (Rule 46)
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. The generator fills in each of these from what you type:
- Name, address and GSTIN of the supplier.
- A consecutive serial number of up to 16 characters (letters, digits, “-” and “/”), unique for the financial year.
- Date of issue.
- Name, address and GSTIN of the recipient if registered.
- For an unregistered recipient: name and address and the delivery address with state name and code when the taxable value is ₹50,000 or more, or when the buyer asks for it.
- HSN code for goods or SAC for services (4 or 6 digits by turnover).
- Description, quantity and unit of the goods or services.
- Total value, and taxable value after any discount.
- Rate and amount of tax: CGST, SGST/UTGST or IGST, and cess if any.
- Place of supply with the state name for inter-state supplies.
- Delivery address if different from the place of supply.
- Whether tax is payable on reverse charge.
- Signature or digital signature of the supplier or an authorised person.
Businesses with aggregate turnover above ₹5 crore in any year since 2017-18 must also generate an e-invoice (IRN and signed QR code) on the Invoice Registration Portal for B2B invoices (Notification No. 10/2023-Central Tax, from 1 August 2023). Those with turnover of ₹10 crore or more must report each e-invoice within 30 days of its date (GSTN advisory, from 1 April 2025). This free generator does not create e-invoices. On Invoiqo’s Business and Pro plans you download the e-invoice JSON for the portal and record the IRN, which then prints with the signed QR code on the invoice.
Worked example
A Bengaluru electronics shop (GSTIN state code 29) sells two LED TVs at ₹28,500 each (HSN 8528, 18%) to a registered dealer in Chennai (place of supply Tamil Nadu, 33). The supply is inter-state, so the invoice shows taxable value ₹57,000, IGST @ 18% = ₹10,260 and total ₹67,260 (“Rupees Sixty Seven Thousand Two Hundred Sixty Only”). Had the buyer been in Karnataka, the same ₹10,260 would be shown as CGST ₹5,130 + SGST ₹5,130.
How many copies, and when to issue
| Supply | Copies (Rule 48) | When to issue (section 31, Rule 47) |
|---|---|---|
| Goods | Original for recipient, duplicate for transporter, triplicate for supplier | Before or at the time of removal or delivery |
| Services | Original for recipient, duplicate for supplier | Within 30 days of the supply (45 days for banks and NBFCs) |
For a sale under ₹200 to an unregistered buyer who does not ask for an invoice, you may issue one consolidated tax invoice at the end of the day instead (proviso to Rule 46). Composition taxpayers and sellers of exempt goods issue a bill of supply instead of a tax invoice.
Common mistakes
- Restarting or repeating invoice numbers within a financial year, or using numbers longer than 16 characters. Start a fresh series each April.
- Wrong place of supply. It decides CGST + SGST versus IGST; the generator picks the state from the GSTIN to help.
- Leaving out HSN or SAC codes. Find them with the HSN code finder.
- Writing GST-inclusive rates in the rate column. Enter rates before GST; use the GST calculator to back out GST from an MRP.
- Treating a quotation or proforma as a tax invoice. Neither lets the buyer claim input tax credit.
Your data stays with you
The generator runs entirely in your browser. Your draft is kept only in this browser’s storage so you can come back to it; nothing is uploaded. To keep a record of every invoice, number them automatically, share them on WhatsApp and see who has paid, use Invoiqo’s free plan.
Official sources
- CBIC tax information portal (CGST Act, Rules and notifications): section 31 of the CGST Act; Rules 46, 47, 48 and 49 of the CGST Rules; Notifications 78/2020 and 10/2023-Central Tax.
- e-Invoice system (IRP) portal
Checked on 28 October 2026. This tool helps you lay out an invoice; it is not tax advice.