Rule 46 GST Invoicing: A Practical Fields Checklist

Rule 46 of the Central Goods and Services Tax Rules, 2017 sets out the particulars a tax invoice issued by a registered person is generally expected to contain. This is a general overview, not a substitute for the rule's text or professional advice for your specific situation.

Commonly required particulars include: the supplier's name, address and GSTIN; a consecutive invoice number and date; the recipient's name, address and GSTIN (or Unique Identity Number, where applicable, and where the recipient is registered); the HSN code for goods or SAC for services; a description of the goods or services; quantity and unit for goods; the total value and taxable value of the supply; the applicable GST rate; the amount of tax charged, split by CGST, SGST/UTGST or IGST as applicable; the place of supply (for inter-state supplies); and the supplier's signature or digital signature.

Whether every particular applies, and any monetary or category-based exceptions, depends on the nature of the supply and the parties involved. A tool like the Free GST Invoice Generator on this site is built to capture the common fields above, but it does not replace a review by a qualified GST practitioner for your specific transactions.