Rule 46: what a GST tax invoice must contain
| Rule | Required detail | In BillCrisp | Source |
|---|---|---|---|
| (a) | Name, address and GSTIN of the supplier | Your details and GSTIN | [1] |
| (b) | A consecutive serial number of up to 16 characters, in one or more series, unique for the financial year (letters, numerals, hyphen and slash allowed) | Invoice number | [1] |
| (c) | Date of issue | Issue date | [1] |
| (d) | Name, address and GSTIN or UIN of the recipient, if registered | Customer details and GSTIN | [1] |
| (e) | For an unregistered recipient and a taxable value of ₹50,000 or more: name, address, delivery address, and the name and code of the State | Customer details and address | [1] |
| (f) | For an unregistered recipient below ₹50,000: the same details if the recipient asks for them | Customer details | [1] |
| (g) | HSN code for goods or services | Item code column | [1] |
| (h) | Description of goods or services | Line description | [1] |
| (i) | Quantity of goods, with unit or Unique Quantity Code | Quantity; add the unit to the description | [1] |
| (j) | Total value of the supply | Line amounts and total | [1] |
| (k) | Taxable value, taking any discount or abatement into account | Taxable value per rate (shown automatically) | [1] |
| (l) | Rate of tax (central, State, integrated or Union territory tax, or cess) | Tax rate per line; CGST/SGST split option | [1] |
| (m) | Amount of tax charged | Tax per rate (shown automatically) | [1] |
| (n) | Place of supply with the State name, for inter-State supplies | Add to Notes | [1] |
| (o) | Delivery address, where different from the place of supply | Customer address or Notes | [1] |
| (p) | Whether tax is payable on reverse charge | Reverse charge option | [1] |
| (q) | Signature or digital signature of the supplier or authorised representative | Signature | [1] |
| (r) | QR code with the Invoice Reference Number (IRN), where the invoice is issued through e-invoicing | Not supported (use the IRP) | [1] |
| (s) | A declaration, in the prescribed wording, by a supplier above the notified turnover who is not required to issue e-invoices | Add the declaration to Notes | [1] |
Rule 46 also lets the government set how many HSN digits each class of taxpayer must show, and requires export invoices to carry a prescribed endorsement. Check CBIC notifications for the digits that apply to you. [1]
E-invoicing (IRN)
According to the GST e-invoice portal, businesses with an aggregate annual turnover of ₹5 crore or more have had to report B2B invoices to the IRP and obtain an IRN since 1 August 2023. We could not load that page on the access date, so check the official portal for the current threshold. [2]
Frequently asked questions
How are CGST and SGST split?
With the split option on, the tax for each rate is divided into two halves: CGST gets the rounded-down half and SGST gets the rest, so the two always add up to the tax total. Use IGST for inter-State supplies.
Can I write the invoice in Hindi?
Not yet. BillCrisp PDFs support Latin, Greek and Cyrillic characters only; Devanagari and other Indic scripts are not supported in this version. The rupee sign ₹ is supported.