GST INVOICE COMPLIANCE CHECKLIST
Mandatory fields and GST rules for a valid tax invoice
Header Details
- ☐ Supplier name, address and GSTIN
- ☐ Unique consecutive invoice number
- ☐ Date of issue of the invoice
- ☐ Recipient name, address and GSTIN (B2B)
- ☐ Place of supply and state code
Line Items
- ☐ Description of goods / services
- ☐ Correct HSN / SAC code
- ☐ Quantity, unit and taxable value
- ☐ Discount shown separately
Tax Computation
- ☐ Apply CGST + SGST for intra-state supply
- ☐ Apply IGST for inter-state supply
- ☐ Show correct tax rate and amount per item
- ☐ Mention reverse charge, if applicable
- ☐ Total invoice value in words and figures
Digital & Movement
- ☐ Generate e-invoice / IRN if turnover exceeds threshold
- ☐ Print the QR code on the invoice
- ☐ Generate e-way bill for consignments above limit
- ☐ Sign / digitally sign the invoice
Records
- ☐ Issue required number of copies
- ☐ Retain invoices for the statutory period
- ☐ Reconcile sales with GSTR-1 and books
Note: e-invoicing and e-way bill thresholds change over time; verify the current turnover limits before issuing.