Rule 5 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.
Rule 5 tells every seller what a bill to a consumer must contain. Every invoice, bill, cash memo or receipt for goods sold or services rendered must carry twelve minimum particulars, from the seller's name and address to a serial number of not more than sixteen characters and a total price in a single figure with its breakup. The serial number may never be altered, removed, replaced or erased.
This article takes the rules as amended up to 3 October 2026 (no amending notification is listed by the Department of Consumer Affairs). Later amendments should be checked on the website of the Department of Consumer Affairs.
Every invoice, bill, cash memo or receipt for goods sold or services rendered, issued by a seller, must show the seller's name and address, a consecutive serial number of not more than sixteen characters unique for a financial year, date, consumer's name, description, quantity (for goods), shipping address (where applicable), taxable value and discounts, rate of tax, signature (not needed for electronic form), customer care number or e-mail ID (where available) and the total price in a single figure with breakup. The serial number shall not be altered, removed, replaced or erased under any circumstances.
A seller who wants its billing templates reviewed against this rule can use our compliance documentation service.
The twelve minimum particulars
Rule 5(1) says every invoice, bill, cash memo or receipt "issued by a seller shall have the following minimum particulars":
| Clause | Particular | Note |
|---|---|---|
| (a) | Name and address of the seller | |
| (b) | A consecutive serial number | Not exceeding sixteen characters, in one or multiple series, containing letters, numerals or special characters (hyphen or dash and slash) in any combination, unique for a financial year |
| (c) | Date of issue | |
| (d) | Name of the consumer | |
| (e) | Description of goods or services | |
| (f) | Quantity | In case of goods |
| (g) | Shipping address | Where applicable |
| (h) | Taxable value and discounts | |
| (i) | Rate of tax | |
| (j) | Signature of the seller or his authorised representative | Not required for an electronic invoice (proviso) |
| (k) | Customer care number or e-mail ID | Where available |
| (l) | Total price in a single figure, with the breakup showing all compulsory and voluntary charges | Such as delivery charges, postage and handling charges, conveyance charges and the applicable tax |
The word "minimum" means a seller may add more particulars but may not leave any of these out. The rule applies to "goods sold or services rendered", so service providers are covered as much as shops.
The serial number: clause (b) and sub-rule (2)
Clause (b) gives a detailed definition of the serial number. It must be:
- consecutive;
- not more than sixteen characters;
- in one or multiple series;
- made up of letters, numerals or special characters, the special characters being the hyphen or dash ("-") and the slash ("/"), in any combination; and
- unique for a financial year.
An invented example: "ABC/24-25/000123" is sixteen characters and unique within the financial year, assuming no other bill carries it. A sequence that restarts in the middle of the year and repeats numbers would not be unique for the financial year. A seller with several branches may run multiple series, for example one per branch, as the rule permits "one or multiple series".
Rule 5(2): "The serial number on the invoice, bill, cash memo or receipt to be issued by a seller shall not be altered, removed, replaced, or erased under any circumstances." The words "under any circumstances" leave no exception. A seller who finds a mistake on a bill cannot overwrite the serial number; the rule does not say how corrections are to be handled, and any correction process should leave the number untouched.
Electronic bills: the proviso
"Provided that where such invoice, bill, cash memo or receipt is issued by a seller in electronic form, the signature of the seller is not required." Only the signature in clause (j) is waived; the other eleven particulars apply to electronic bills in full. An e-mailed PDF bill or an app receipt needs the seller's name and address, serial number, date and the rest, though not a signature.
Total price and breakup
Clause (l) matches the price rules found elsewhere in this set: a "total price in single figure, along with the breakup price showing all the compulsory and voluntary charges". The same wording appears for e-commerce sellers in rule 6(5) of the E-Commerce Rules and for direct selling entities in rule 5(2) of the Direct Selling Rules. Our article on the CCPA guidelines on service charge looks at service charge in hotels and restaurants.
GST invoices are a separate matter
Rule 5 is a consumer protection rule about what a consumer must be told on a bill. Invoices under tax laws are governed by their own rules; for those see our GST guides. Clauses (h) and (i) ask for the taxable value and the rate of tax so that the consumer can see them, and this article states no rate or tax rule.
Why the rule matters
A bill is the consumer's main evidence in a dispute. The Act's definition of unfair trade practice in section 2 refers to failure to issue a bill or cash memo or receipt; rule 5 sets the minimum content of the document that must then be issued. Where a seller breaches rule 5, the consequences come from the Act, as the General Rules print no penalty. For the other rules in the set see rules 1 to 4 of the General Rules.
A checklist for sellers
- Name and address of the seller on every bill.
- A consecutive serial number of sixteen characters or fewer, unique for the financial year, never altered.
- Date, consumer's name, description, quantity and shipping address where applicable.
- Taxable value, discounts and rate of tax.
- Signature, unless the bill is electronic.
- Customer care number or e-mail ID where available.
- Total price in one figure with the full breakup.
Need help with billing documents?
If your invoice, cash memo or receipt format needs to be checked against rule 5, our compliance documentation team can review the template and the numbering system.
Key takeaways
- Twelve minimum particulars must appear on every invoice, bill, cash memo or receipt issued to a consumer.
- The serial number is consecutive, up to sixteen characters and unique for a financial year.
- The serial number may never be altered, removed, replaced or erased.
- Electronic bills need no signature, but all other particulars apply.
- The total price must be a single figure with a breakup of compulsory and voluntary charges.
Read next
- Rules 1-4 of the General Rules: public utility services, lotteries and games of skill
- CCPA Guidelines on Service Charge in Hotels and Restaurants, 2022
- Section 2: unfair trade practice, e-commerce and other definitions
- Consumer Protection Compliance for Businesses
Disclaimer: Based on the rules, regulations and guidelines named above as published in the Gazette of India or on the CCPA website, with the amending notifications the article names (consulted on 3 October 2026). Later amendments, the Consumer Protection Act, 2019 provisions referred to, State rules and CCPA advisories should be checked. This article is general information, not legal advice; check the official text before acting.