Your Checklist for a GST Tax Invoice (Downloadable)

Every tax invoice issued under GST has to contain certain details, which are mandatory to be mentioned. There is also a time limit within which an invoice should be issued. This checklist can be used by you to ensure that you issue valid and complete tax invoices. This will also help you to verify that the invoices received from your suppliers are complete, in order for you to claim input credit on them.

Should contain the name, address and GSTIN of the supplier

If the supply is of goods, quantity of the goods

A consecutive serial number, unique for a financial year

Total value of the supply

Date of issue

Taxable value of the supply, after considering additional charges, discount, etc

If the recipient is registered, name, address and GSTIN or UIN of the recipient should be given

Rate of tax (CGST, SGST, IGST, UTGST or cess)

If the recipient is unregistered and the value of the supply is Rs. 50,000 or more, name and address of the recipient and the address of delivery, along with the State name and code

Amount of tax (CGST, SGST, IGST, UTGST or cess)

If the supply is interstate, the place of supply along with the State name should be given

Whether tax is payable on reverse charge

Address of delivery, if it is different from the place of supply

Signature or digital signature of the supplier or authorised representative

HSN or SAC of goods or services, if the supplier’s turnover is more than 1.5 crores

Time limit for issuing invoice
If the supply is of goods involving movement, invoice should be issued at the time of removal of goods
If the supply is of service, invoice should be issued within 30 days from the date of supply.

Description of the goods or services

Copies of invoice to be prepared
For supply of goods, invoice should be prepared in triplicate- Original for recipient, duplicate for transporter and triplicate for supplier
For supply of services, invoice should be prepared in duplicate- Original for recipient, duplicate for supplier.

You can download this checklist (pdf file) and start using it right away!  Download