Which details must a GST tax invoice contain?
| Rule 46 | Particular | For a Shopify order |
|---|---|---|
| (a) | Your name, address and GSTIN | From your registration certificate |
| (b) | A consecutive serial number, at most 16 characters, unique in the financial year | Letters, digits, hyphens and slashes only, such as INV/26-27/00123 |
| (c) | Date of issue | The day the invoice is made |
| (d) | Buyer's name, address and GSTIN, if registered | B2B orders: the GSTIN the buyer entered |
| (e) | For an unregistered buyer, if the taxable value is ₹50,000 or more: name, address, delivery address, state name and state code | Large consumer orders |
| (f) | The same for smaller consumer orders, if the buyer asks | |
| (g) | HSN code of the goods (SAC code for services) | 4 digits up to ₹5 crore turnover on B2B invoices; 6 digits above ₹5 crore on all |
| (h) | Description | Product title |
| (i) | Quantity and unit | Pieces, pairs, kilograms |
| (j) | Total value | Before discount |
| (k) | Taxable value, after discount | What GST is charged on |
| (l) | Rate of tax | CGST and SGST, or IGST, and cess if any |
| (m) | Amount of tax | Each tax shown separately |
| (n) | Place of supply, with the state name, for inter-state sales | The delivery state |
| (o) | Delivery address, if different from the place of supply | |
| (p) | Whether tax is payable on reverse charge | "No" for an ordinary sale of goods |
| (q) | Signature or digital signature | Not needed on an electronic invoice issued under the IT Act |
Two more apply only to large businesses: an IRN (invoice reference number) and QR code from the e-invoice portal, for B2B invoices of businesses whose turnover has crossed ₹5 crore in any year since 2017-18; and a dynamic QR code on consumer invoices, for turnover above ₹500 crore.
What do online sellers most often get wrong?
1. Serial numbers longer than 16 characters
"SHOPIFY-2026-27-000123" is 22 characters, and invalid. Rule 46 allows at most 16, using letters, digits, the hyphen and the slash. "INV/26-27/000123" is 16. The number must also be unique for the financial year: a new series each April, or one series that never repeats.
2. The state missing on large consumer invoices
For a buyer without a GSTIN, an invoice with a taxable value of ₹50,000 or more must carry the delivery address with the state name and code. The state matters on smaller invoices too: for a sale to an unregistered person, the place of supply is the address recorded on the invoice, and recording the state name counts as recording the address (section 10(1)(ca) of the IGST Act). An invoice without it is treated as a sale in your own state.
3. The billing state as the place of supply
Where billing and delivery addresses differ, the delivery address decides the place of supply (CBIC Circular 209/3/2024-GST). A Delhi buyer sending a gift to Pune makes a Maharashtra sale.
4. The list price as the taxable value
GST is charged on the price after a discount given at the time of sale, and that discount must appear on the invoice. Show the list price, the discount, and the taxable value that is left.
5. One tax line where there should be two
A sale within your state shows CGST and SGST as two amounts, half the rate each. A single "GST 5%" line does not meet clause (m).
Does an online invoice need a signature?
Not if it is an electronic invoice issued under the Information Technology Act 2000; a proviso to Rule 46 says so. Many stores still print a signature image because buyers expect one.
When must the invoice be issued?
For goods, on or before removal or delivery (section 31 of the CGST Act). For a Shopify order, issuing it when the order is placed or when it ships both meet that.
What about a Bill of Supply?
A seller under the Composition Scheme, or one selling only exempt goods, cannot charge GST and issues a Bill of Supply instead (Rule 49). It carries most of the same particulars but no tax, and is marked as a Bill of Supply.