What are the mandatory fields a GST Invoice should have?

A tax invoice is generally issued to charge the tax and pass on the input tax credit. You can easily create it using the ClearTax Billing Software

• A GST Invoice must have the following mandatory fields:
• Invoice number and date
• Customer name
• Shipping and billing address
• Customer and taxpayer’s GSTIN (if registered)**
• Place of supply
• HSN code/ SAC code
• Item details i.e. description, quantity (number), unit (meter, kg etc.), total value
• Taxable value and discounts
• Rate and amount of taxes i.e. CGST/ SGST/ IGST
• Whether GST is payable on reverse charge basis
• Signature of the supplier

**If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry:name and address of the recipientaddress of deliverystate name and state code