CGST Rule 46 — Tax invoice

Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice: Provided that in cases involving supply of online money gaming, or where any taxable service is supplied by or through an electronic commerce operator, or by a supplier of online information and database access or retrieval services to a recipient who is unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name of the State of the recipient and the same shall be deemed to be the address on record of the recipient; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any; (l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce; (o) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; (q) signature or digital signature of the supplier or his authorised representative; (r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48; (s) the following declaration, where applicable: "I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule." Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; (ii) a class of supply of goods or services for which specified number of HSN digits shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the HSN code for goods or services. [A former proviso permitting a monthly consolidated invoice for specified section 9(4) supplies was omitted with effect from 1 November 2024.] Provided further that, in the case of export of goods or services or supply to an SEZ unit or SEZ developer for authorised operations, the invoice shall carry the endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. Provided also that a registered person, other than a supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens, may not issue a tax invoice under section 31(3)(b) where the recipient is not registered and does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day. Provided also that signature or digital signature of the supplier or authorised representative shall not be required where an electronic invoice is issued in accordance with the Information Technology Act, 2000. Provided also that the Government may, by notification, on the recommendations of the Council and subject to notified conditions and restrictions, specify that the tax invoice shall have a Quick Response (QR) code.