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GST Invoicing – An Overview

GST Invoicing is an essential compliance requirement under the Goods and Services Tax (GST) regime in India. Every registered business must issue proper GST-compliant invoices while making taxable sales or supplies. GST invoices not only enable the recipient to claim input tax credit but also ensure smooth tax reporting and compliance.

Mandatory for Registered Dealers: All GST-registered businesses must issue tax invoices with GSTIN, HSN/SAC codes, and tax breakup.
Input Tax Credit Eligibility: Proper invoicing ensures the buyer can claim input tax credit, reducing their tax liability.
Standardized Format & Compliance: Invoices must follow prescribed format with serial numbering, buyer-seller details, and tax amounts.

Details Required for GST Invoicing


To generate GST-compliant invoices, the following details are required:

Supplier’s Name, Address, and GSTIN

Invoice Number and Date

Buyer’s Name, Address, and GSTIN (if registered)

HSN Code or SAC Code of Goods/Services

Taxable Value, CGST, SGST, IGST, and Total Amount

Place of Supply and Reverse Charge (if applicable)

GST Invoicing Timeline


GST invoices must be issued at the time of supply: on or before delivery in case of goods, and within 30 days of service provision. Delayed or incorrect invoicing may result in penalties and denial of input tax credits.

Frequently Asked Questions

What is a GST Invoice?

A GST invoice is a document issued by a registered dealer to the buyer, containing details of sale, tax charged, and other required particulars under GST law.

Is It Mandatory to Issue GST Invoice?

Yes, all registered businesses must issue GST-compliant invoices for taxable sales and supplies. Non-issuance attracts penalties under GST law.

Can GST Invoice Be Issued Without GSTIN of Buyer?

Yes. If the buyer is unregistered, the invoice will be issued without GSTIN but must still include other mandatory details and applicable taxes.