Tax Invoice
Also called: GST invoice
What is Tax Invoice?
A tax invoice is the document a registered supplier issues for a taxable supply, carrying prescribed particulars — both GSTINs, a serial number and date, description, HSN or SAC, taxable value, rate and the tax split. It is the document a customer needs to claim input tax credit.
Why Tax Invoice matters
If the invoice is missing prescribed particulars, the customer's credit claim is at risk and the document may not stand up in scrutiny. A tidy template is cheaper than the correspondence a bad one generates.
How Tax Invoice works in practice
Keep numbering sequential within a financial year and generate invoices from one system, so no gaps or duplicates appear. Where e-invoicing applies, the tax invoice must also carry the IRN and signed QR code.
Common mistakes with Tax Invoice
- Missing or wrong customer GSTIN on B2B bills.
- Gaps or restarts in the invoice number series mid-year.
- A single combined GST line instead of the CGST and SGST split.
Frequently asked questions
Supplier and customer details including GSTINs, a serial number and date, item description with HSN or SAC, taxable value, rate, the tax split and the total.