Mandatory Fields in a GST Invoice

• Name, address, and GSTIN of the supplier
• Invoice number (unique and sequential)
• Date of issue
• Name, address, and GSTIN of the recipient (if registered)
• HSN code or SAC code for goods/services
• Description, quantity, and value of goods/services
• Taxable value and GST rate applied
• CGST, SGST, or IGST amount separately
• Total invoice value
• Place of supply
• Signature of the supplier

When is GST Invoice Required?

A GST invoice must be issued for every taxable supply of goods or services. If you're a registered taxpayer, you must issue a tax invoice for all B2B transactions and for B2C transactions above ₹200.

Invoice for Unregistered Freelancers

If your annual turnover is below ₹20 lakhs and you're not GST registered, you can issue a regular invoice without GST. However, you should still include all basic details like your name, address, invoice number, and payment terms.