Rule 46: Every Particular a Tax Invoice Must Carry

Rule 46 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

A tax invoice is not a commercial document that happens to show tax. It is a prescribed document, and Rule 46 prescribes it clause by clause.

Rule 46 lists the particulars from (a) to (s). Six of them are essential for the recipient's credit — the proviso to Rule 36(2) allows credit where the document carries the tax amount, description, total value, both GSTINs, and the place of supply for an inter-State supply, even if other particulars are missing. The rest matter for the supplier's own compliance, for e-way bill validation, and for the e-invoice schema.

The particulars

(a) Name, address and GSTIN 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 issue.

(d) Name, address and GSTIN or UIN of the recipient, if registered.

(e) Where the recipient is unregistered and the value of supply is ₹50,000 or more — name and address of the recipient, address of delivery, and the name of the State and its code.

(f) Where the recipient is unregistered and the value is less than ₹50,000 — the same particulars if the recipient so requests.

(g) HSN code for goods or services.

(h) Description of goods or services.

(i) Quantity in case of goods, and unit or Unique Quantity Code.

(j) Total value of supply.

(k) Taxable value, taking into account discount or abatement.

(l) Rate of tax — central, State, integrated, Union territory, cess.

(m) Amount of tax charged in respect of taxable goods or services.

(n) Place of supply along with the name of the State, in the case of an inter-State supply.

(o) Address of delivery where it 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, where the invoice has been issued under Rule 48(4).

(s) The declaration that e-invoicing does not apply, where the supplier's turnover in any preceding year from 2017-18 crossed the notified limit but the invoice is not issued under Rule 48(4). The Rule 46(s) declaration →

The six that decide credit

The proviso to Rule 36(2): credit may be availed where the document contains the amount of tax charged, description of goods or services, total value of supply, GSTIN of the supplier and recipient, and place of supply in case of an inter-State supply.

So a missing HSN code, a defective serial number format, or an absent signature does not by itself defeat the recipient's credit. Rule 36: which documents support a credit claim →

What is fatal:

• no IRN where e-invoicing applies — Rule 48(5) says such a document is not an invoice at all; An invoice without an IRN →
• no supplier GSTIN;
• no recipient GSTIN, for a B2B supply;
• no tax amount;
• no place of supply on an inter-State invoice.

The serial number: sixteen characters, and only three symbols

Clause (b) is precise and frequently breached:

• maximum sixteen characters;
• alphabets, numerals, hyphen and slash only — no hash, no ampersand, no space, no other symbol;
• consecutive;
• unique for a financial year;
• one or multiple series permitted.

Multiple series are expressly allowed, which is how a business runs separate sequences for different locations, document types or channels. Each series must be independently consecutive and unique within the year.

The e-invoice schema validates the document number against these rules, so a non-compliant series fails IRN generation — which is how most businesses discover the problem.

The ₹50,000 threshold for unregistered recipients

Clause (e) applies where the recipient is unregistered and the value is ₹50,000 or more. Then the invoice must carry the recipient's name and address, the address of delivery, and the State name and code.

The proviso deals with the common practical case: where the recipient requests that the details be recorded but the address is not available, the supplier records the address the recipient provides with its PIN code and State name, and that address is deemed to be the address on record of the recipient.

That deeming matters for place of supply — s.10(1)(ca) and s.12(3) of the IGST Act both turn on the address on record.

Export and SEZ endorsement

The proviso to Rule 46 requires an invoice for the export of goods or services to carry an 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",

and to contain the details required by clause (e) — name and address of the recipient, address of delivery, and the name of the country of destination.

A refund claim on an export invoice without the correct endorsement is routinely queried.

Key takeaways

• Rule 46 prescribes particulars (a) to (s), including the QR code with IRN and the e-invoicing declaration.
• The proviso to Rule 36(2) identifies the six essentials for the recipient's credit.
• The serial number is at most sixteen characters, using only alphabets, numerals, hyphen and slash, unique for a financial year.
• Multiple series are permitted, each independently consecutive.
• Unregistered recipients need full particulars at ₹50,000 or more, with a deeming for the address on record.
• Export and SEZ invoices need the prescribed endorsement and the country of destination.

Read next

• Rule 48(5): An Invoice Without an IRN Is Not an Invoice
• Rule 36: Which Documents Support a Credit Claim
• HSN Digit Requirements by Turnover
• Tax Invoice Under GST: Format, Contents and Rules

Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition) and the ICAI Handbook on Invoicing under GST (2025).