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

1. What is a GST Invoice?

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

2. 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

3. 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:

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: