February 9, 2023
Shreeja Ray

GST Invoice Format: Understanding the Requirements

Every time products or services are purchased and sold, a bill of sale must be made. As of right now, this kind of bill is known as a GST Invoice if the items or services are covered under the GST (Goods and Services Tax) Act. In order to comply with the GST regulations that went into effect across India on July 1st, 2017, vendors must create and transmit a GST Invoice to the buyer.

What role does the GST invoice play?

The GST Invoice is the primary record of delivery and is essential for the application of input tax credits. In addition to including information about the availability of the products or services, it also serves as a record that the buyer needs in order to claim the Input Tax Credit (ITC). A licensed individual cannot utilize an input tax credit unless he or she is in possession of a tax invoice or a debit note. At the moment of sale, GST is due. An important indicator of the supply period is the invoice.

When should I create a GST Invoice?

For every sales of any goods or services, you must prepare and give your customers a GST Invoice if your firm is GST registered, that is, if your business has a valid GSTIN (GST Identification Number). Similar to this, if you buy products and services from GST-registered vendors, you will get invoices from them that comply with GST.

Format For GST Invoices

According to the regulations outlined in the GST Act, an invoice must have the following mandatory fields in order to be properly created under GST rules:

1. The day and the invoice number

2. Customer's Name, Shipping Address, and Billing Address Customer's address and GSTINs for both tax payers and customers (if registered)

3. Supply Location HSN Code (Harmonised System of Nomenclature Code)

4. Quantity, description, or any additional pertinent item measurements or data

5. Taxable amount/applicable reduction

6. GST rates and the total amount levied, together with information on the CGST, SGST, and IGST that apply to the item

7. Signed by the vendor.

Common Techniques for Customizing GST Invoices

The following approaches can be used to customize invoices produced in accordance with GST rules:

1. The addition of the issuing business's logo and the authorized signatory field

2. Including the letterhead's issuing company's name and address

3. Time Limit for GST Invoice Issues

4. The current regulations specify certain time frames during which GST Invoices must be issued. The following are the crucial deadlines for releasing GST invoices that should be remembered:

5. You must issue a GST Invoice for any products supplied on or before the date of removal or delivery.

6. Within 30 days of rendering the service, you must furnish a GST Invoice in the case of services rendered.


1. I've already created a GST Portal account. Do I have to log back into the E-Way Portal?

Yes. Every enrolled person who needs to create a GST E-way bill is required to register using their GSTIN on the E-way billing system. After entering its GSTIN, the device sends an OTP to the registered mobile number on file with the GST Portal, which it then verifies before allowing it to create a login and password for the E-way billing system. He or she will next start entering data to produce the E-way bill after choosing a username and password.

2. Why is it necessary for a transporter to register with the E-way bill system?

Some carriers might be able to transmit products to their clients even though they are not registered under the Goods and Services Tax Act. To obtain a 15-digit Unique Transporter Id (TRANSIN), they must register on the E-way billing website.

3. How does a transporter who is not registered obtain their Transporter ID or Unique ID?

Unregistered transporters may register on the EWB Portal to obtain their Unique ID or Transporter ID.

4. Do all forms of reliable transportation require an E-way Bill?

Yes, an E-way Bill is required for the movement of any products with a value greater than Rs. 50,000. All objects other than those that are exempt according to the notification or law must be transported. Even though the value of the consignment is less than 50,000 rupees, an E-way bill is nevertheless necessary for the transportation of commodities or handicrafts for work-related reasons under specific conditions.

5. Which types of transportation demand an E-way bill?

All of the following movements need the use of an E-way Bill for the carriage of goods: Incoming supply from within the State or from outside the State, outgoing supply from within the State or from outside the State, including from an unregistered person, or for other reasons


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