GST Invoicing Checklist 2026: Mandatory Rules Every Indian Business Must Follow

# GST Invoicing Checklist: Mandatory Rules for Indian Businesses\n\nIssuing an invalid GST invoice can lead to penalties under Section 122 of the CGST Act and prevent your B2B customers from claiming Input Tax Credit (ITC).\n\n### Mandatory Fields on Every Tax Invoice:\n1. **Consecutive Serial Number:** Must not exceed 16 characters, containing letters, numbers, and hyphens, unique for a financial year.\n2. **Date of Issue**\n3. **Supplier Details:** Business name, address, and GSTIN.\n4. **Recipient Details:** Name, address, and GSTIN (if registered).\n5. **HSN / SAC Code:** 4 digits for turnover up to ₹5 Cr, 6 digits for turnover exceeding ₹5 Cr.\n6. **Description of Goods/Services & Quantities**\n7. **Taxable Value & Discount Structure**\n8. **Tax Rates & Amounts:** Segregated into CGST, SGST, or IGST.\n9. **Place of Supply & State Name**\n10. **Signature or Digital Verification**\n\nSuperBiller enforces these rules automatically, ensuring that every invoice you generate is 100% compliant with GST council guidelines.