GST Invoice Format for B2B Businesses: Mandatory Details Explained
A practical guide to the information normally required on a B2B GST tax invoice in India, including GSTIN, invoice number, HSN/SAC, taxable value, tax and place of supply.
A B2B GST tax invoice should include the particulars required under Rule 46, including supplier and recipient GST details, unique invoice number and date, HSN/SAC, description, quantity for goods, total/taxable value, tax rate and amount, place of supply for interstate transactions and reverse-charge status.
- Rule 46 sets the core tax-invoice particulars.
- Recipient GSTIN is important for registered B2B buyers.
- HSN/SAC and tax treatment must match the supply.
- Interstate invoices require place-of-supply information.
- Bill of Supply is different from a tax invoice.
- Accurate invoice data supports GST reconciliation and ITC.
A B2B GST tax invoice should contain the particulars required under Rule 46, including supplier GSTIN, a unique invoice number for the financial year, date, recipient GSTIN where registered, HSN/SAC, description, quantity for goods, total and taxable value, tax rate and amount, place of supply for interstate transactions, reverse-charge indication and other applicable details.
| At a glance | Summary |
|---|---|
| Topic | GST Invoice Format for B2B Businesses: Mandatory Details Explained |
| Core answer | Use the Quick Answer above for the direct answer, then use the sections below for the practical process, checks and next steps. |
| What to remember | Why it matters |
|---|---|
| Editorial note | A B2B GST invoice should be built from the current Rule 46 requirements and the transaction's applicable HSN, tax and recipient details rather than an old generic invoice template. |
| Area | Verify |
|---|---|
| Parties | Supplier and recipient details |
| Supply | Invoice number/date/place of supply |
| Classification | HSN/SAC as applicable |
| Tax | Value, rate, amount and other required particulars |
Related step: credit payment terms.
1. Core GST Invoice Fields
| Field | What to show |
|---|---|
| Supplier | Name, address and GSTIN |
| Invoice number | Consecutive and unique for the financial year |
| Date | Date of issue |
| Recipient | Name, address and GSTIN/UIN if registered |
| HSN/SAC | Applicable code |
| Description | Goods/services supplied |
| Quantity | For goods, with unit/UQC where applicable |
| Value | Total and taxable value after applicable discount/abatement |
| Tax | CGST/SGST/IGST/UTGST/cess rate and amount |
| Place of supply | Required for interstate supply |
| Delivery address | Where different from place of supply |
| Reverse charge | Whether tax is payable under reverse charge |
2. B2B Recipient GSTIN Matters
For supplies to a registered recipient, the recipient’s name, address and GSTIN/UIN are important because invoice data can affect input-tax-credit and reconciliation.
| Next step |
|---|
| Once your compliance and commercial controls are clear, keep your company and product information structured for B2B discovery. |
List your business on BulkVyapar
3. HSN or SAC Should Match the Supply
Rule 46 requires HSN for goods or the applicable service code, subject to notifications on how many digits particular taxpayer classes must mention.
4. Interstate vs Intrastate Invoice
Interstate supplies generally require place-of-supply details and IGST treatment, while intrastate supplies generally involve CGST plus SGST/UTGST, subject to the place-of-supply rules.
5. Tax Invoice vs Bill of Supply
A registered person making exempt supplies or paying tax under the composition scheme generally issues a Bill of Supply instead of a tax invoice.
6. Invoice Numbering
Invoice numbers should be consecutive and unique for the financial year using the permitted character structure under Rule 46.
7. Practical B2B GST Invoice Checklist
| Check | Status |
|---|---|
| Supplier name/address/GSTIN correct | □ |
| Invoice number unique for financial year | □ |
| Invoice date correct | □ |
| Buyer name/address/GSTIN correct | □ |
| HSN/SAC checked | □ |
| Description and quantity accurate | □ |
| Taxable value/discount correct | □ |
| Tax rate and tax amount correct | □ |
| Place of supply correct for interstate transaction | □ |
| Reverse-charge flag checked | □ |
| Electronic/e-invoice requirements checked if applicable | □ |
8. Why Invoice Accuracy Matters
Incorrect GSTIN, place of supply, invoice number or tax amount can create reconciliation and input-tax-credit problems for both buyer and seller.
9. Connect GST Invoicing With Supplier Verification
A correct invoice does not prove supplier performance, but invoice and business details are useful identity signals. Before a bulk purchase, use our Supplier Verification Checklist.
10. If You Are Not Yet Registered
An unregistered person cannot issue a GST tax invoice as a registered taxable person. If you are unsure whether registration is required, read GST Registration for Small Businesses.
11. Where BulkVyapar Fits
Keep the business name, GST identity and product information consistent across invoices and your public B2B profile.
Important Note
GST invoice and e-invoicing requirements can change. Reviewed against CBIC Rule 46 material available on 30 September 2026.
Related BulkVyapar Guides
Continue with these related BulkVyapar guides for the next practical step.
| Business action |
|---|
| Use BulkVyapar as a discovery channel while keeping your own tax, credit, payment and risk controls in place. |
Create your BulkVyapar business profile
| Written by | Editorial approach |
|---|---|
| BulkVyapar Editorial Team | Practical Indian B2B guidance with official-source verification where regulations, platform features or market processes can change. |
Frequently Asked Questions
What details are mandatory on a GST invoice?
Rule 46 includes supplier/recipient details, invoice number/date, HSN/SAC, description, quantity for goods, value, tax rate/amount, place of supply for interstate transactions and other applicable particulars.
Can an unregistered business issue a GST tax invoice?
No, not as a registered taxable person.
Is HSN mandatory on a GST invoice?
Rule 46 requires HSN/SAC subject to notifications that determine the number of digits or exemptions for specified taxpayer classes.
When is a Bill of Supply used?
It is generally used by registered persons making exempt supplies or paying tax under the composition scheme, subject to GST rules.
Official Sources
- CBIC — Tax Invoice Rules Official Rule 46 particulars and Bill of Supply rules.
- CBIC — Sectoral FAQs Official invoice guidance on HSN, taxable value and place of supply.