Looking for a business loan


Thank you for your interest, our team will get back to you shortly

Please Fill the Details to download

Thank you for your response

Get Expert Assistance

Thank you for your response

Our representative will get in touch with you shortly.

India's #1 GST software

1 click autofill GSTR-3B with G1 and 2B data

Download 2B data for multiple months in < 2mins

GSTR-2B vs purchase matching in under 1 min

India's No 1 GST software

Save upto 7% in taxes

Claim 100% ITC and save ~4% GST

3x faster experience

Save 2 man days every GSTIN month

Easy to connect

Connect with 100s of ERP's, import data error-free


Updated on :  

08 min read

As a GST registered dealer, you are required to provide GST Invoices, also known as GST bill to your clients.

Here, we will be covering the following aspects of GST Invoices:

What is a GST Invoice?

An invoice or a GST bill is a list of goods sent or services provided, along with the amount due for payment.

You can create GST compliant invoices FREE of cost using 乐兔电竞积分查询官方(乐兔电竞手游数据) BillBook Software


Who should issue GST Invoice?

If you are a GST registered business, you need to provide GST-complaint invoices to your clients for sale of good and/or services.

Your GST registered vendors will provide GST-compliant purchase invoices to you

What are the mandatory fields a GST Invoice should have?

A tax invoice is generally issued to charge the tax and pass on the input tax credit . A GST Invoice must have the following mandatory fields-

  1. Invoice number and date
  2. Customer name
  3. Shipping and billing address
  4. Customer and taxpayer’s GSTIN (if registered)**
  5. Place of supply
  6. HSN code / SAC code
  7. Item details i.e. description, quantity (number), unit (meter, kg etc.), total value
  8. Taxable value and discounts
  9. Rate and amount of taxes i.e. CGST/ SGST/ IGST
  10. Whether GST is payable on reverse charge basis
  11. Signature of the supplier

**If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:

  • name and address of the recipient,
  • address of delivery,
  • state name and state code

Here is a sample invoice for your reference:

GST Invoice example

By when should you issue invoices?

GST Invoicing due dates

The GST Act has defined time limit to issue GST tax invoice, revised GST bill, debit note, and credit note. Following are the due dates for issuing an invoice to customers:

How to personalize GST Invoices?

You can personalize your invoice with your company’s logo. The  乐兔电竞积分查询官方(乐兔电竞手游数据) BillBook  allows you to create and personalize GST Invoice free of cost.

What are other types of invoices?

a. Bill of Supply

A bill of supply is similar to a GST invoice except for that bill of supply does not contain any tax amount as the seller cannot charge GST to the buyer.

A bill of supply is issued in cases where tax cannot be charged:

  • Registered person is selling exempted goods/services,
  • Registered person has opted for composition scheme

Invoice-cum-bill of supply

As per Notification No. 45/2017 – Central Tax dated 13th October 2017 If a registered person is supplying taxable as well as exempted goods/ services to an unregistered person, then he can issue a single “invoice-cum-bill of supply” for all such supplies.

b. Aggregate Invoice

If the value of multiple invoices is less than Rs. 200 and the buyer are unregistered, the seller can issue an aggregate or bulk invoice for the multiple invoices on a daily basis.

For example, you may have issued 3 invoices in a day of Rs.80, Rs.90 and Rs. 120. In such a case, you can issue a single invoice, totalling Rs.290, to be called an aggregate invoice.

c. Reverse Charge Invoice

A taxpayer liable to pay tax under Reverse Charge Mechanism (RCM) has to issue an invoice for goods or services or both received by him. The receiver shall mention the fact that the tax is paid under RCM. In addition, they have to issue a payment voucher while making payment to the supplier.

d. Debit and credit note

debit and credit note

A debit note is issued by the seller when the amount payable by the buyer to seller increases:

  1. Tax invoice has a lower taxable value than the amount that should have been charged
  2. Tax invoice has a lower tax value than the amount that should have been charged

A credit note is issued by the seller when the value of invoice decreases:

  1. Tax invoice has a higher taxable value than the amount that should have been charged
  2. Tax invoice has a higher tax value than the amount that should have been charged
  3. Buyer refunds the goods to the supplier
  4. Services are found to be deficient

Can you revise invoices issued before GST?

Yes. You can revise invoices issued before GST. Under the GST regime, all the dealers must apply for provisional registration before getting the permanent registration certificate.

Refer to this image below to understand the protocol of issuing a revised invoice:

GST revised invoice

This applies to all the invoices issued between the date of implementation of GST and the date your registration certificate has been issued.

As a dealer, you must issue a revised invoice against the invoices already issued. The revised invoice has to be issued within 1 month from the date of issue of the registration certificate.

GST Invoicing under Special Cases?

In some cases, like banking, passenger transport, etc., the government has provided relaxation on the invoice format  issued by the supplier.

How many copies of Invoices should be issued?

GST Invoice copies

FAQs on Invoice

What’s the difference between invoice date and due date?

Invoice date refers to the date when the invoice is created on the bill-book, while the due date is when the payment is due on the invoice.

How to issue an invoice under reverse charge?

In case of GST payable under reverse charge, you must additionally mention that tax is paid on a reverse charge, on the GST invoice.

Is it mandatory to maintain invoice serial number?

Yes, the invoice serial number must be maintained strictly. You may change the format by providing a written intimating the GST department officer along with reasons for the same.

Can I digitally sign my invoice through DSC?

Yes, you can digitally sign invoice through DSC. 

Here is a video on how to generate GST compliant Invoices using 乐兔电竞积分查询官方(乐兔电竞手游数据) GST software:

Also check E-Invoicing under the New GST Return System

All Articles

  1. Bill to Ship to under GST has a special treatment, especially for place of supply. Read on to get complete details along with FAQs answered.
  2. An invoice number is just a way to uniquely mark a purchase invoice to help keep track of purchase transactions. Know if you must serially number
  3. Here is a complete step-by-step guide on uploading invoices using the Invoice Furnishing Facility (IFF), that is available to quarterly GSTR-1 filers.
  4. It is difficult to pay tax when tax payable comes out to be in decimals. Know about methods of rounding off tax, rounding off under GST etc.
  5. E-invoicing or electronic invoicing is a system in which B2B invoices are authenticated electronically by GSTN for further use on the common GST portal. Electronic invoicing is proposed to be implemented from 1st January 2020. It will be implemented in a phased manner by GSTN.
  6. All the important FAQs answered on the Real Estate sector under GST. Know all about affordable housing, the new rates in force, availability of ITC, etc.
  7. What should a taxpayer do when he receives money against Invoice already raised or receives Advance? A Taxpayer should issue Receipt Voucher.
  8. In some cases, the government has provided relaxations on the format in which invoice is to be issued by a supplier. Let us have a look at these situations.
  9. The GSTN portal allowed taxpayers to upload invoices on 24th July for the first time. We will discuss the process of uploading invoices on GSTN.
  10. Every purchase invoice in GST regime must reconcile with sale invoice of the supplier on GST common portal for availing input tax credit. Read mo
  11. Bill of supply is issued when selling exempted goods or if he is registered under composition levy. There are certain details a bill of supply must contain.
  12. A registered person must issue a tax invoice before, or at the time of sales. There are 16 mandatory GST invoice details required.
  13. This article explains all aspects of a revised invoice, such as how to revise an invoice, when to issue and the format of a revised invoice.
  14. GST law has prescribed time limit to issue tax invoices, revised bills, debit note, credit note etc under GST. Find the various time limits here.
  15. Learn about the implication of Harmonized System of Nomenclature under GST
  16. GST law has prescribed time limit to issue tax invoices, revised bills, debit note, credit note etc under GST. Find the various time limits here.
  17. Invoice for services has to be issued within 30days of rendering service and in case of NBFCs and banks within 45 days. Learn about format, details to be covered in the invoice etc here.
  18. Understand how to do invoicing under GST, the details to be covered in the invoice and find format of a valid GST Tax invoice.