Tax Invoice Under GST: What are the Contents of a Tax Invoice?

  • Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 18 January, 2024

There are lots of rumors spread in the business class relating to tax invoices under GST. Two myths which need to be busted are digital invoices under GST and mandatory HSN Codes

The GST law has not mandated that invoices should be raised online. There is no such requirement under GST Act. The government has notified GST rules which required only few additional details which must be mentioned in invoice such as HSN Code, Place of Supply etc. 
However, HSN is also not required if turnover is below 1.5 crores. If turnover is between 1.5 crore to 5 crores, only 2 digits of HSN code is required. But if turnover is above 5 crore, then 4 digits of HSN code will be required in invoices.

Contents of Tax Invoice:

The contents of tax invoice are:

(a) Name, Address and GSTIN of the supplier.

(b) A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year.

(c) Date of its issue

(d) Name, Address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the value of taxable supply is fifty thousand rupees or more

(e) Name, Address and GSTIN or UIN, if registered of the recipient

(f) HSN code of goods or Accounting Code of services

(g) Description of goods or services

(h) Quantity in case of goods and unit or Unique Quantity Code thereof

(i) Total value of supply of goods or services or both

(j) Taxable value of supply of goods or services or both taking into account discount or abatement, if any

(k) Rate of tax (Central tax, State tax, Integrated tax, Union territory tax or cess)

(l) Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, Union territory tax or cess)

(m) Place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce

(n) Address of delivery where the sane us different from the place of supply

(o) Whether the tax is payable on reverse charge basis

(p) Signature or digital signature of the supplier or his authorized representative

(q) HSN Code (for the class of persons as may be required)

(r) In case of export of goods or services, invoice shall carry a endorsement

“SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST” and in place of details specified in clause (e), shall contain the following details:

  • name and address of the recipient
  • address of delivery
  • name of the country of destination
  • number and date of application for removal of goods for export
Related Articles:

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Comments are closed.

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied