INVOICING & BILLING CHECKLIST
Confirm every tax invoice you raise meets GST requirements and gets recorded correctly.
Invoice Header
- ☐ Word "Tax Invoice" clearly mentioned
- ☐ Unique serial number in a continuous series
- ☐ Date of issue
- ☐ Supplier name, address and GSTIN
Recipient Details
- ☐ Recipient name, address and GSTIN (if registered)
- ☐ Place of supply and state code
- ☐ Delivery address, if different from billing
Supply & Tax Details
- ☐ Description of goods / services
- ☐ HSN / SAC code as per turnover slab
- ☐ Quantity, unit and rate
- ☐ Taxable value after discounts
- ☐ CGST / SGST / IGST rate and amount shown separately
- ☐ Reverse charge marked, where applicable
Totals & Authentication
- ☐ Total invoice value in figures and words
- ☐ Rounding-off adjustment shown
- ☐ Signature / digital signature of authorised person
- ☐ Bank / payment details for collection
E-invoice & Records
- ☐ IRN and QR code generated where applicable
- ☐ E-way bill raised for goods movement above threshold
- ☐ Correct number of copies issued (original / duplicate)
- ☐ Invoice recorded in books and GST returns
Note: Retain copies of all invoices for the statutory period; consistent numbering avoids reconciliation issues during GST audit.