GST Invoice Checklist: Verify GSTIN, HSN/SAC, GST Rate & Invoice Fields

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1. Supplier details review

Supplier GSTIN

Must be current and match your registration certificate.

Legal & Trade Name

Ensure your business name is exactly as per GST records.

Full Address

Your registered principal place of business address.

State Code

The 2-digit GST state code (e.g., 27 for Maharashtra).

Bank Details

While optional by law, essential for receiving payment.

2. Buyer details review

For B2B Sales

Verify buyer's GSTIN is active before issuing.
Match Billing Address with buyer records for ITC.

For B2C Sales

Capture State Name for inter-state B2C > ₹50k.
Ensure name and shipping address are recorded for records.

Validate Buyer GSTIN →Check Place of Supply →

3. Invoice number and date

GST invoice numbers generally follow prescribed serial-number rules, including allowed characters, length limits, and sequential numbering. Keep the invoice series unique, traceable, and consistent for the financial year.

Financial Year Series

It is best practice to start a new unique series for each financial year (e.g., FY25-26/001).

Timing Rules

The invoice date must match the timing of supply rules (before or at the time of removal of goods).

4. HSN/SAC and GST rate

Reporting incorrect HSN (for goods) or SAC (for services) is a common reason for ITC disputes. Ensure your digits match the current turnover-based reporting requirements.

Search HSN Directory

Rate Quick-Check

Essential 5%

Standard 1 12%

Standard 2 18%

Luxury/Sin 28%

5. Place of Supply and tax split

Intra-State (Same State)

If your registered business and the Place of Supply are in the same state:

CGST + SGST

Inter-State (Different State)

If your registered business and the Place of Supply are in different states:

IGST

Confused about POS for services? Use our POS Finder Tool

6. RCM, e-invoice, and e-way bill

Reverse Charge

Check if RCM applies to your item/service. Mark the "Tax payable on Reverse Charge" field as Yes/No.

RCM Guide →

E-Invoice / IRN

Verify if your FY turnover exceeds the ₹5 Cr limit. Invoices without an IRN are invalid for e-invoice mandated firms.

Limit Checker →

E-way Bill

Check if value exceeds ₹50,000 for inter-state movement of goods. Generate EWB before removal of goods.

7. Totals and rounding checks

Taxable Value Accuracy
Ensure price x quantity minus discounts matches the taxable value.
GST Amount Split
Verify the math for each tax line (e.g., 9% + 9% on taxable value).
Round-off Treatment
Final invoice value is generally rounded to the nearest Rupee.
Total in Words
Check if the written amount matches the numerical total.

Final review workflow

Draft

Prepare draft format

Validate

Verify GSTINs

Verify

Check HSN & POS

Compliance

E-invoice/E-way

Preview

PDF & Send

Frequently asked questions

What should I check before issuing a GST invoice?

Key fields include the supplier and buyer GSTINs, sequential invoice number, HSN/SAC codes, correct GST rate (5, 12, 18, 28%), Place of Supply, and CGST/SGST vs IGST split.

Is buyer GSTIN mandatory on every invoice?

For B2B supplies, the buyer's GSTIN is important so the buyer can claim eligible ITC. For B2C supplies, buyer GSTIN is usually not required, but buyer address/state details may be required in certain higher-value or inter-state cases. Verify the latest invoice rules before final issue.

What happens if GSTIN is wrong on an invoice?

A wrong GSTIN can lead to the buyer being unable to claim ITC, tax mismatches in GSTR-1/3B, and potential compliance notices from the tax department.

How do I know whether to charge IGST or CGST/SGST?

This depends on the Place of Supply. If the supplier and POS are in the same state, charge CGST + SGST. If they are in different states, charge IGST.

Is HSN/SAC mandatory on an invoice?

Yes, GST rules mandate HSN/SAC reporting based on your aggregate turnover. Most businesses now require 4 to 6 digit HSN codes on their tax invoices.

Do I need IRN/e-invoice before sending the invoice?

If e-invoicing applies to your business based on the notified turnover threshold, generate the IRN and include the signed QR code before sending the invoice. Use an e-invoice applicability check before final issue.

Should I check the e-way bill before the invoice?

E-way bill rules commonly apply when goods movement crosses the notified value threshold, but limits and exceptions can vary by supply type and movement. Verify applicability before movement.

Can I revise a GST invoice after issuing it?

Minor errors can sometimes be amended in the next GST return. For value changes, you should issue a Credit Note or Debit Note rather than modifying the original document.

Is this checklist enough for compliance?

This checklist covers the primary fields for common transactions. However, specific sectors or complex supplies (like exports or SEZ) may have additional requirements.

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Prepare draft tax invoices with all mandatory fields in under 60 seconds using our generator tool.

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Sources & Methodology

This checklist is based on the mandatory tax invoice requirements defined under Rule 46 of the CGST Rules. Practical review steps are designed to reduce common filing errors and ITC reconciliation mismatches. Always verify specific transaction rules via theGST Portaland CBIC.

Review our Accuracy Policy,Disclaimer,GST Invoice Guide, and Tax Invoice vs Bill of Supplybefore finalizing business documents.