Rule 46 of the CGST Rules lists what a tax invoice must show. There’s no set layout, only a list of particulars. Here it is in plain English, with what InvoiceInk fills in for you.
The letters match the clauses of Rule 46. Some only apply in certain cases, such as exports or e-invoices.
| Clause | What the invoice must show | In InvoiceInk |
|---|---|---|
| (a) | Your name, address and GSTIN. | Yes From your organization’s settings. |
| (b) | A consecutive serial number of up to 16 characters, using letters, numbers, hyphens and slashes, unique for the financial year. | Partly Generated for you; the default, INV-26001, is 9 characters. Custom patterns aren’t checked against the 16-character limit, so keep yours short. |
| (c) | The date of issue. | Yes Printed as the invoice date. |
| (d) | The recipient’s name, address and GSTIN, if they’re registered. | Yes Printed under Bill To. |
| (e–f) | For an unregistered recipient: name, address and delivery address with the state name and code, if the supply is ₹50,000 or more or the recipient asks. | Yes Name and address under Bill To, a separate Ship To when it differs, and the place of supply with its state code when you set it. |
| (g) | The HSN code for goods or SAC code for services. | Yes One code per line, with optional AI suggestions. |
| (h) | A description of the goods or services. | Yes Each line’s description. |
| (i) | For goods, the quantity and its unit or Unique Quantity Code (UQC). | Partly Whole-number quantities only, and no unit field yet. Put the unit in the description. |
| (j) | The total value of the supply. | Yes The invoice total, also in words. |
| (k) | The taxable value, after any discount or abatement. | Partly Printed per line and as the sub-total. Discounts aren’t supported yet. |
| (l–m) | The rate and amount of central, State, integrated and Union territory tax, and cess. | Partly CGST, SGST, UTGST and IGST, with a line for each rate. Cess isn’t supported yet. |
| (n) | For an inter-State supply, the place of supply with the name of the State. | Yes Printed with its code, such as Karnataka (29). |
| (o) | The delivery address, if it differs from the place of supply. | Yes Printed as Ship To. |
| (p) | Whether tax is payable on reverse charge. | Not yet No reverse-charge marker yet. Add a line in the notes if it applies. |
| (q) | Your signature or digital signature. A proviso waives this for electronic invoices issued under the Information Technology Act, 2000. | Not yet No signature field yet. |
| (r) | For an e-invoice, a QR code with the Invoice Reference Number (IRN). | Not yet InvoiceInk doesn’t generate e-invoices yet. |
| (s) | If your turnover is above the e-invoicing limit but an invoice isn’t an e-invoice, a declaration saying why. | Not yet Not supported yet. |
| (proviso) | For exports, an endorsement such as “Supply meant for export under bond or letter of undertaking without payment of integrated tax”, and the country of destination. | Not yet Put the endorsement in the invoice notes. |
InvoiceInk issues tax invoices and estimates. It doesn’t issue bills of supply for composition dealers, credit or debit notes, or e-invoices yet.
No. Rule 46 lists what a tax invoice must contain, not how it looks. Any layout works as long as the particulars are there.
Up to 16 characters: letters, numbers, hyphens and slashes, in one or more series, and unique within the financial year.
If they’re registered, yes. For an unregistered customer, show their name and address, with the delivery address and state, when the supply is ₹50,000 or more or whenever they ask for it.
Rule 46 asks for your signature or digital signature, but a proviso waives it for electronic invoices issued under the Information Technology Act, 2000.
A plain-English summary of Rule 46 of the CGST Rules, 2017, as amended up to November 2024, written in November 2026. It isn’t tax advice: check the current rules or ask your CA.
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