Tax
GST tax invoice in India: every field it needs, B2B and B2C
The fields Rule 46 asks for on a GST tax invoice, what changes when the buyer is registered or not, when to issue it, and how many copies to make.
12 Nov 2026 · 7 min read
A design studio in Bengaluru sends a ₹47,200 invoice to a textile company in Mysuru. Two weeks later the company's accountant writes back: the GSTIN on the invoice has one wrong letter, so the GST will not show up in their records and they cannot claim it. They will pay when a corrected invoice arrives. Nothing was wrong with the work. The invoice was missing one correct field.
In India the fields of a GST tax invoice are set by law, in Rule 46 of the CGST Rules. Here they are, with what changes when your buyer is a registered business (B2B) and when they are a consumer (B2C). It is plain guidance, not legal advice, so check anything unusual with your CA.
Who issues a tax invoice
- A regular GST-registered business issues a tax invoice for every taxable sale. That is what this post covers.
- A composition dealer, or anyone selling only exempt goods or services, issues a bill of supply instead, with no GST on it. See bill of supply.
- A business that is not registered cannot charge GST. It issues a plain invoice. Whether you must register is in when GST registration is needed.
Every field, B2B and B2C
| Field | Registered buyer | Consumer |
|---|---|---|
| Your name, address and GSTIN | Yes | Yes |
| Invoice number, up to 16 characters, one series per financial year | Yes | Yes |
| Date of issue | Yes | Yes |
| Buyer’s name and address | Yes | From ₹50,000, or if they ask |
| Buyer’s GSTIN | Yes | They have none |
| Delivery address with state name and code | If different | From ₹50,000 |
| HSN code (goods) or SAC (services) | Yes | Optional up to ₹5 crore turnover |
| Description, quantity and unit | Yes | Yes |
| Taxable value after any discount | Yes | Yes |
| Rate and amount of CGST and SGST, or IGST | Yes | Yes |
| Place of supply with the state name | For sales to another state | For sales to another state |
| Whether tax is payable on reverse charge | Yes | Yes |
| Your signature or digital signature | Yes | Yes |
The document also needs a title. “Tax Invoice” is what everyone uses. Amount in words is not in the rule, but most buyers expect it.
Two other laws add to the list. A company prints its CIN and registered office on its invoices (Companies Act, section 12), and an LLP its LLPIN and the words “limited liability partnership” (LLP Act, section 21).
The fields people get wrong
The buyer's GSTIN. This is the field that decides whether your customer can claim the GST you charged. It is 15 characters: a two-digit state code, the buyer's PAN, an entity number, the letter Z and a check character. Copy it from their GST certificate or a past invoice, never from memory. The first two digits also tell you their state, which matters for the next field.
The tax split. If the place of supply is in your own state, the GST is split into CGST and SGST, half each. If it is in another state, you charge IGST at the full rate. Charging the wrong one means paying the right one later and claiming a refund of the wrong one. The rules, with examples, are in CGST, SGST or IGST.
The invoice number. Up to 16 characters, using letters, numbers, hyphens and slashes, unique within the financial year (April to March). Most businesses put the year in the number, like KS/26-27/0042, and start again at 0001 each April. Separate series for different branches or kinds of sale are allowed, as long as each one runs in order. More in how to number invoices.
HSN or SAC. HSN codes are for goods and SAC codes for services. With a turnover up to ₹5 crore in the last financial year, a 4-digit HSN is required on B2B invoices and B2C invoices may leave it off; above ₹5 crore, 6 digits on every invoice. Details and how to find yours are in HSN and SAC codes.
Reverse charge. For a few services, such as goods transport by a GTA or legal services from an advocate to a business, the buyer pays the GST, not you. The invoice says so: “Tax payable on reverse charge: Yes”. For almost every other sale it says No, and the line still has to be there. From 1 November 2026 the list is longer: used cooking oil and plastic, tyre and e-waste scrap sold by an unregistered person to a registered one, and cab hire to a company from a supplier that is not a company, unless the supplier charges 18%.
When the buyer is a consumer
A B2C invoice needs less about the buyer. When the taxable value is ₹50,000 or more, show the buyer's name and address and the delivery address, with the state name and code. Below that, you add them only if the buyer asks. For very small sales to consumers, under ₹200, who do not want an invoice, you may issue one consolidated invoice for all of them at the end of the day.
One exception: if you sell services online to consumers, the invoice must show the buyer's state whatever the amount, because that state is the place of supply.
When to issue it, and how many copies
- Goods: on or before the day they leave, or are delivered.
- Services: within 30 days of finishing the work. Banks, insurers, NBFCs and other financial institutions get 45 days.
- Copies for goods: three. “Original for recipient”, “Duplicate for transporter” and “Triplicate for supplier”.
- Copies for services: two, the original for the buyer and the duplicate for you.
If an issued invoice is wrong, do not edit it or reuse its number. Raise a credit note against it and issue a new one. See fixing a wrong invoice.
E-invoicing is a separate step
If your aggregate turnover in any year since 2017-18 crossed ₹5 crore, B2B invoices, exports and credit and debit notes must also be reported to the Invoice Registration Portal to get an IRN and a signed QR code. At ₹10 crore or more, each must be reported within 30 days of its date. Below ₹5 crore, a correct tax invoice made in any software, or by hand, is enough. More in e-invoicing explained.
The short version
- Registered businesses issue a tax invoice; composition dealers and exempt sellers issue a bill of supply.
- B2B: the buyer's name, address and correct GSTIN are what let them claim the GST.
- B2C: buyer details from ₹50,000 of taxable value, or when they ask.
- Every invoice: a number unique in the financial year, HSN or SAC, CGST and SGST or IGST, place of supply, reverse charge and a signature.
- Goods: invoice by the time they leave. Services: within 30 days.
- Above the e-invoicing threshold, B2B invoices also need an IRN from the government portal.