What is a GST Tax Invoice?
A tax invoice is issued by a registered dealer to the purchaser, showing the tax amount charged. Under Indian GST law, a tax invoice is required for all supplies of goods or services.
Mandatory Fields in a GST Invoice
- Name, address, and GSTIN of the supplier
- A consecutive serial number (not exceeding 16 characters)
- Date of issue
- Name, address, and GSTIN of the recipient (if registered)
- HSN code of goods or SAC for services
- Description, quantity, and total value of supply
- Applicable tax rates (CGST, SGST, IGST)
- Amount of tax charged
- Signature (or Digital Signature) of the supplier
Understanding the Split (CGST/SGST vs IGST)
GST Billing Pro automatically splits your taxes for you based on the configured Business State Code against the Customer State Code.
- Intra-state (same state) supply: CGST + SGST apply.
- Inter-state (different state) supply: IGST applies.
e-Invoicing Applicability
Currently, e-Invoicing is mandatory for businesses with an aggregate annual turnover exceeding ₹5 Crores. GST Billing Pro directly connects to the NIC Sandbox and Production APIs to generate your IRN (Invoice Reference Number) and signed QR code automatically without manual portal work.