How to invoice in India: what a compliant invoice must show

What every invoice must show

Whatever your trade, these fields are the minimum:

• The word Invoice (or Tax Invoice where you charge GST) and a unique sequential number.
• Issue date and, for services, the date or period of supply.
• Your business name, address and GSTIN; your registration number if you have one.
• The client's name and address, and their GSTIN when they are a registered business.
• One line per item or service: description, quantity, unit price and line total in INR.
• Subtotal, GST rate and amount (or a statement that none was charged), and the total due.
• Payment terms, due date and bank details.

In India specifically:

• Tax invoice with the GSTIN of supplier and registered recipient, HSN or SAC code per line, place of supply, and CGST/SGST or IGST shown separately.
• Businesses above ₹5 crore turnover must generate an IRN and QR code through an Invoice Registration Portal.

Numbering and dates

Numbers must run in sequence with no gaps or repeats; Central Board of Indirect Taxes and Customs (CBIC) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.

Showing GST

Only registered businesses charge GST. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a GST line and say so on the document. Charging GST without registration is an offence in most countries, and clients' accountants will spot it.

Electronic invoicing in India

E-invoicing is mandatory for B2B invoices of businesses with turnover above ₹5 crore; smaller businesses issue ordinary tax invoices.

Many countries now require invoices to be issued through, or reported to, an official electronic system. Where India does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.

Getting paid

State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.

Fixing a mistake

Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same GST, then issue a new invoice if needed. The India credit note generator does this.