Every particular Rule 46 requires on a tax invoice — clause by clause, with a live sample invoice rendered by the actual ReadyBooks engine. The fields are prescribed; the layout is yours.
The GST invoice format is prescribed by content, not by design: Rule 46 of the CGST Rules, 2017 prescribes, in clauses (a) to (q), the particulars every tax invoice must show — supplier and recipient details with GSTIN, a consecutive serial number unique to the financial year, HSN codes, taxable value, and tax shown separately as CGST and SGST or IGST — but no layout, no template and no design. The list is mandatory; the look is yours.
Unlike a quotation or a proforma invoice — which have no standing under GST at all — the tax invoice is the document GST law cares most about. It fixes the liability, it is what your customer’s input tax credit rests on (Section 16(2)(a) of the CGST Act requires the recipient to hold a valid tax invoice), and its details flow line by line into your GSTR-1. A missing particular is not a formatting quibble; it is a defect in the one document the law actually prescribes.
The table below walks through the Rule 46 particulars clause by clause with practical notes, followed by a live sample rendered by the real ReadyBooks invoice engine — intra-State, so you can see the CGST + SGST split that Rule 46 requires shown separately. If you need an invoice right now, the free browser invoice generator linked under related resources below produces one carrying these fields; this page is the reference for what goes on it and why. Businesses above ₹5 crore aggregate turnover carry one more element: the IRN and QR code from e-invoicing.
One thing that has not changed the format: the GST 2.0 rate restructuring of 22 September 2025 moved supplies into the 5%, 18% and 40% slabs, but left Rule 46 untouched — the same particulars, the same serial-number discipline, the same separate display of tax. A format that was compliant before the rate change is compliant after it; only the rates on the lines moved.
| Field | What Rule 46 requires | Notes |
|---|---|---|
| Supplier details — clause (a) | Name, address and GSTIN of the supplier. | Use the GSTIN of the registration actually making the supply — a branch in another State is a distinct registration with its own invoice series. |
| Serial number — clause (b) | A consecutive serial number not exceeding 16 characters, containing only letters, numerals and the special characters “-” and “/”, unique for a financial year. | Multiple series are allowed — per branch or per register — but each must itself be consecutive, and the series are declared in GSTR-1’s documents-issued table. Restarting the series each financial year is the norm. |
| Date of issue — clause (c) | The date the invoice is issued. | Bounded by Section 31 of the CGST Act: at or before removal or delivery for goods; within 30 days of the supply for services (Rule 47). |
| Registered recipient — clause (d) | Name, address and GSTIN or UIN of the recipient, where the recipient is registered. | This GSTIN is what carries the credit — the invoice surfaces in the recipient’s GSTR-2B against it. |
| Unregistered recipient — clauses (e) & (f) | Where the recipient is unregistered and the taxable value is ₹50,000 or more: name and address of the recipient, address of delivery, and the State name and code. | Below ₹50,000 these details are required only if the recipient asks for them (clause (f)). |
| HSN / SAC code — clause (g) | The Harmonised System of Nomenclature code for goods, or the Services Accounting Code for services. | Digits depend on aggregate turnover (Notification 78/2020-Central Tax, from 01-04-2021): up to ₹5 crore — 4 digits, mandatory on B2B invoices; above ₹5 crore — 6 digits on every invoice. |
| Description — clause (h) | Description of the goods or services. | Precise enough that the supply can be classified — the description is what defends the HSN or SAC code you chose. |
| Quantity and unit — clause (i) | Quantity of goods, with the unit or Unique Quantity Code (UQC). | Goods only. Use the GSTN UQC list (NOS, KGS, MTR…) — GSTR-1 validates against it. |
| Total value — clause (j) | Total value of the supply of goods or services or both. | The gross value of the line before discount or abatement. |
| Taxable value — clause (k) | Taxable value of the supply, taking into account any discount or abatement. | Discounts recorded on the invoice come off before tax is computed (Section 15(3)(a), CGST Act) — tax is charged on this figure, not on the total value above. |
| Rate of tax — clause (l) | The rate of tax — central tax, State or Union territory tax, integrated tax, and cess where applicable. | Shown per line and per levy — not a blended “GST %”. |
| Amount of tax — clause (m) | The amount of tax charged, shown separately for CGST, SGST or UTGST, IGST and cess. | The split is itself a mandatory particular: intra-State supplies show CGST + SGST; inter-State supplies show IGST. A single merged “GST” figure is non-compliant. |
| Place of supply — clause (n) | Place of supply along with the name of the State, for supplies in the course of inter-State trade or commerce. | This decides which State receives the tax — and drives the IGST versus CGST + SGST determination shown in the previous row. |
| Delivery address — clause (o) | Address of delivery, where it differs from the place of supply. | The bill-to/ship-to case: goods billed to one address and delivered to another. |
| Reverse charge — clause (p) | Whether the tax is payable on reverse charge basis. | The statement must appear whenever tax is payable on reverse charge; printing it either way — including “No” — is standard practice, which is why you see it on virtually every invoice. |
| Signature — clause (q) | Signature or digital signature of the supplier or an authorised representative. | Waived on an electronic invoice issued in accordance with the Information Technology Act, 2000 — a valid e-invoice carrying the IRN and signed QR code needs no physical or digital signature. |
Source: CGST Rules, 2017 — Rule 46, clauses (a)–(q). Situational clauses (r) — the QR code embedding the IRN for e-invoice-liable taxpayers — and (s) — the declaration where e-invoicing does not apply — are covered in the FAQs below. Verified 27 Jul 2026.
Tax InvoiceOriginal for Recipient Cauvery Switchgear Pvt Ltd Plot 18, Peenya Industrial Area, Phase II Bengaluru, Karnataka, 560058 GSTIN: 29AAECC5521F1Z7 Phone: +91 80416 22947 Email: accounts@cauveryswitchgear.example Customer Details: Mysore Agro Foods Pvt Ltd Plot 7, Hebbal Industrial Area Mysuru, Karnataka, 570016 GSTIN: 29AAECM8104R1Z6 GSTIN: 29AAECM8104R1Z6 Tax Invoice No.INV/2026-27/0871 Invoice date27 Jul 2026 Due date26 Aug 2026 Place of SupplyKarnataka (29) PO Reference- E-Way Bill No.- Vehicle No.- Referred By- Shipping AddressMysore Agro Foods Pvt Ltd Plot 7, Hebbal Industrial Area Mysuru, Karnataka, 570016 GSTIN: 29AAECM8104R1Z6 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Total Items / Qty: 4 / 131 Subtotal₹4,25,000.00 CGST @ 9%₹38,250.00 SGST @ 9%₹38,250.00 Total (incl. GST)₹5,01,500.00 Total amount (in words): Rupees Five Lakh One Thousand Five Hundred Only
For Cauvery Switchgear Pvt Ltd Authorised Signatory Notes Thank youWhether tax is payable on reverse charge: No. Goods dispatched from our Peenya works; delivery address same as billing address. This is a sample document — values are illustrative, not a real transaction. Terms & conditions
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Computer generated invoice. No signature required. |
Sample — your details fill in automatically when you raise a tax invoice in ReadyBooks; e-invoice-liable businesses get the IRN and signed QR printed on it too.
ReadyBooks ships seven invoice templates, and all of them print the Rule 46 particulars — your GSTIN, a per-financial-year invoice series, the HSN summary table, and CGST, SGST and IGST shown separately. For e-invoice-liable businesses the IRN and signed QR code are generated automatically and printed on the invoice, next to a UPI scan-to-pay QR your customer can settle from. Choose the layout; the particulars are already handled.