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Who is required to issue GST invoice?

Who is required to issue GST invoice?

15-May-2026

GST

Answer By law4u team

Under the GST system, a GST invoice must be issued by every registered taxable person who is supplying goods or services under the Central Goods and Services Tax Act, 2017. In simple terms, if a business is registered under GST and is making taxable supplies, it is required to issue a GST-compliant invoice to its customers. A GST invoice is generally required to be issued by: Any GST-registered supplier of goods Any GST-registered provider of services Businesses engaged in inter-state or intra-state taxable supply The invoice must be issued at the time of supply as per GST rules, which usually means: Before or at the time of removal of goods, or Within the prescribed time for services (generally within 30 days of supply) There are also special cases: Under e-invoicing provisions, eligible large taxpayers must generate invoices through the government’s system before issuing them to customers. In certain exempt supplies or composition scheme cases, a bill of supply is issued instead of a tax invoice. In summary, any GST-registered business making taxable supplies is required to issue a GST invoice, which serves as proof of transaction and is essential for claiming input tax credit in the GST system.

Answer By Ayantika Mondal

Dear client, Under GST, every registered business applying taxable goods or services must issue a GST invoice to the customers. The invoice access proof of the transaction and it is important for tax compliance and claiming input tax credit. In some exemptive composition scheme cases, a bill of supply is issued instead of a tax invoice. May this help and for further issues do not hesitate to contact us.

Answer By Anik

Dear Client, as per Rule 46 of CGST Regulations, 2017, CGST Act, all GST Invoices should be as per the minimum requirement as per applicable laws. Invoices issued without these minimum requirements cannot be redeemed for input tax claim purposes. Taxpayers will miss out on input tax claims when they have issued a non-compliant GST invoice. In addition to the above, each invoice shall include, at a minimum, the following information: the name and address of the supplier, with the supplier's GSTIN; a consecutive serial number (not exceeding 16 digits) of the invoice; the date the invoice was issued; the name and address of the recipient, and the GSTIN or UIN of the recipient (in the case of registered recipients) and the delivery address (including the name and GSTIN of the customer) (in the case of unregistered customers) if the value exceeds Rs. 50,000; a description of goods/services supplied in sufficient detail to enable identification; quantity of goods supplied; value of supply excluding tax; taxable value of supply after deducting discounts (if any); rate of GST applicable to the supply such as CGST, SGST, IGST (as applicable) and the amount paid for tax on the supply of goods/services, etc. In addition, for inter-state transactions, the PoS must be clearly indicated against each item. An invoice where GST is to be paid on a reverse charge basis must state this clearly on the invoice. The supplier, or their authorised representative, must sign or digitally sign the invoice. Businesses having more than Rs. 5 crore annual revenues are required to use e-invoicing and must include the Invoice Reference Number generated by the Invoice Registration Portal on the invoice, as well as a QR code. In addition to these requirements, export invoices must contain the export nature (payment of IGST or otherwise) and identify the shipping bill. Non-compliance with the above requirement may attract penalties under section 122 of the CGST Act and may also lead to the denial of ITC to the recipient. I hope this helps, and if you have any further issues, do not hesitate to contact us.