GST Billing Guide

A Comprehensive Compliance Manual for Indian Businesses

For businesses registered under the Goods and Services Tax (GST), issuing a compliant invoice is a mandatory legal requirement. A GST invoice acts as the official record for tax collection and allows customers to claim Input Tax Credit (ITC).

1. Mandatory Invoice Components (Rule 46)

Supplier Details

Legal Business Name
Registered Business Address
15-digit GSTIN

Recipient Details

Name & GSTIN of Buyer
Address of Delivery
State Code (if value exceeds ₹50,000)

Tax Classification

HSN Code (Goods) / SAC (Services)
CGST / SGST or IGST breakdown
Place of Supply

2. Types of GST Documents

Tax Invoice

Issued for taxable supplies of goods or services.

Bill of Supply

Used for exempt supplies or composition dealers.

Credit / Debit Notes

Used for post-invoice price adjustments.

Receipt Voucher

Issued for advance payments in services.

3. GST Invoice Issuance Timeline

Supply Type	Invoice Deadline
Goods (With Movement)	On or Before Removal
Services (General)	Within 30 Days
Banking / NBFC	Within 45 Days

4. E-Invoicing Rules

Mandatory for businesses with annual turnover above ₹5 Crore.

Register on the IRP Portal
Generate Invoice Reference Number (IRN)
Include digitally signed QR Code

5. Record Retention

Maintain invoices for at least 72 months (6 years) from the annual GST return filing date.

3 Copies for Goods 2 Copies for Services

GST Billing Guide

1. Mandatory Invoice Components (Rule 46)

Supplier Details

Recipient Details

Tax Classification

2. Types of GST Documents

3. GST Invoice Issuance Timeline

4. E-Invoicing Rules

5. Record Retention

Blog

GST Guidelines

Address

Mail Us

Telephone

BharatBill - AI Assistant

1. Mandatory Invoice Components (Rule 46)

Supplier Details

Recipient Details

Tax Classification

2. Types of GST Documents

3. GST Invoice Issuance Timeline

4. E-Invoicing Rules

5. Record Retention

Sender Details

Receiver Details

Blog

GST Guidelines

Address

Mail Us

Telephone

BharatBill - AI Assistant