GST invoice requirements in India (2026): Rule 46 checklist and e-invoicing
Every mandatory field of a GST tax invoice under Rule 46, HSN digits, invoice time limits, the new GST slabs, and who must generate e-invoices (IRN) above ₹5 crore turnover.
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Short answer: under Rule 46 of the CGST Rules, a GST tax invoice must show the supplier's name, address and GSTIN, a unique consecutive invoice number of up to 16 characters for the financial year, the date, the recipient's name, address and GSTIN (if registered), the HSN or SAC code, description, quantity and unit, taxable value, the rate and amount of CGST, SGST or IGST, the total, the place of supply, whether tax is payable under reverse charge, and a signature. Businesses with aggregate turnover above ₹5 crore must also generate an e-invoice (IRN) on the government portal for B2B invoices.
Mandatory fields (Rule 46)
| Field | Notes |
|---|---|
| Supplier name, address and GSTIN | |
| Invoice number | Up to 16 characters, unique and consecutive for the financial year; letters, digits, "-" and "/" |
| Invoice date | |
| Recipient name, address and GSTIN | For unregistered buyers, name, address and state are needed when the invoice is ₹50,000 or more |
| HSN code (goods) or SAC code (services) | 4 digits up to ₹5 crore turnover, 6 digits above |
| Description, quantity and unit | |
| Taxable value | After discounts |
| Tax rate and amount | CGST + SGST for sales within a state, IGST between states |
| Total value | |
| Place of supply | State name and code for inter-state supplies |
| Delivery address | If different from the place of supply |
| Reverse charge | State whether tax is payable on reverse charge |
| Signature | Physical or digital signature of the supplier or authorised person |
GST rates since 22 September 2025
The main slabs are 0%, 5%, 18% and 40% (for luxury and sin goods). The former 12% and 28% slabs were withdrawn.
When to issue the invoice
- Goods: before or at the time of removal for delivery.
- Services: within 30 days of the supply (45 days for banks and insurers).
- Composition dealers and suppliers of exempt goods issue a bill of supply without tax.
E-invoicing (IRN)
- Mandatory for B2B invoices, credit notes and debit notes when aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18.
- Businesses with turnover of ₹10 crore or more must report each document to the portal within 30 days of its date, or it will be rejected.
- Some sectors are exempt, such as banks, insurers, goods transport agencies and passenger transport.
How to create a compliant invoice
With our invoice generator: change the title to "Tax Invoice", add your GSTIN in Other details and the client's GSTIN in theirs, put the HSN or SAC code in each item description, choose INR, and add the place of supply in the document details or notes. Below ₹5 crore turnover, a PDF invoice with all Rule 46 fields is valid.
Bill a client for goods or services, with taxes, discounts and a due date.