Indian GST invoices

GST invoices must include the following details, and should be retained for at least 6 years.

• Supplier details and GST number
• Supplier digital signature
• Invoice number and date
• Customer details and GST number
• Details of taxable goods (including HSN code) or/and services
• Quantity of goods
• Delivery state
• Net cost of the supplies
• Details of any discounts
• GST rate(s) applied by CGST, SGST and IGST

The time to issue the invoice is as follows:

• For goods, at the movement of goods, or when they are made available to the customer
• When goods are sold on approval
• For services, within 30 days of the supply
• In the case of continuous supply, at the time of supply or within 30 days of payment if the time of supply cannot be determined