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GST invoice format under Rule 46

What a GST tax invoice in India has to show. Rule 46 of the CGST Rules, in plain language. Not legal advice.

Educational summary. Not legal, tax, or filing advice. Confirm with the notified GST law and your Chartered Accountant.

What Rule 46 is

Rule 46 of the CGST Rules lists particulars a tax invoice should contain when you supply goods or services. Software cannot invent a shorter legal invoice. One Stop Invoice prints these fields on the GST tax invoice. This page is a reading aid, not a substitute for the notified rule or your CA.

Fields that usually appear

Name, address, and GSTIN of the supplier. A consecutive serial number and date. Name and address of the recipient, and GSTIN if the recipient is registered. HSN or SAC. Description, quantity, and taxable value. Tax rate and tax amount split as CGST/SGST or IGST. Place of supply. Whether tax is payable on reverse charge. Signature or digital sign where required. Amount in words is expected on B2B invoices in practice.

Tax invoice vs IRN

A tax invoice is the bill you issue. An IRN is a number from the NIC e-invoice portal for notified taxpayers. One Stop Invoice creates tax invoices. It does not generate an IRN.

How this product uses the format

When you generate an invoice after you register, the template carries supplier GSTIN, buyer GSTIN, HSN/SAC, place of supply, and tax columns. Sequential numbering is per series. See GST invoicing for how CGST vs IGST is chosen, and the invoice generator page if you searched for a generator.

Related product pages: GST invoicing , invoice generator , CA Sync .