GST Invoice Checker (India)
Every particular rule 46 asks for, checked — with what to fix and the rule behind it.
Rule 46 check
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To fix
To check
Notes
In order
Reference only, not tax advice. The checks follow rule 46 of the CGST Rules, 2017 and the notifications linked under each one; they confirm what the invoice shows, not that the GSTINs are active or the rates right for the goods.
Item 1
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the GST Invoice Checker (India)
A GST tax invoice has to show the particulars in rule 46 of the CGST Rules, 2017, and the buyer’s input tax credit depends on them. Type in what your invoice (or one you received) shows, and the checker goes through every particular: the supplier’s and recipient’s details and GSTINs (format, State code and check digit), the invoice number (at most 16 characters of letters, digits, “-” and “/”, unique in the financial year), the date, HSN or SAC codes with the digits your turnover needs, the quantity and unit of goods, the taxable value, rate and tax, the place of supply, the reverse-charge statement, the address of delivery, the signature and the copy marking of rule 48.
It also tells you whether the buyer can still take the input tax credit (rule 36(2)), whether the invoice must be an e-invoice — and, at ₹10 crore or more of turnover, the last day the Invoice Registration Portal will accept it — and whether the rule 46(s) declaration or a B2C dynamic QR code is needed. Each finding says what is wrong, how to fix it and links the rule. Nothing you type leaves your browser.
How to use it
- Enter the supplier: GSTIN, name, address, last year’s aggregate turnover, and whether goods or services are supplied. The sample invoice shows how; Clear the form to start on your own.
- Enter the invoice: number, date, the copy marking, the signature, and whether it carries an IRN QR code or the rule 46(s) declaration.
- Enter the recipient: registered (with GSTIN), unregistered, an export or an SEZ, with the details printed for them.
- Choose the place of supply and what the invoice says about reverse charge, then type each item — HSN or SAC, description, quantity, unit, taxable value, GST rate — and the CGST, SGST or IGST and the total.
- Read the findings: To fix, To check, notes and what is in order. Copy report or Download report for your file.
Examples
To fix: the invoice number has 18 characters (at most 16) · item 1’s HSN 8413 has 4 digits, 6 are needed · no reverse-charge statement In order: GSTINs, IGST ₹17,460 = 18% of ₹97,000 (inter-State), total ₹1,14,460, e-invoice QR code
Invoice dated 1 April 2025, checked on 1 May 2025, no IRN yet
To fix: the IRP accepted it until 30 April 2025 — it will refuse it now
Rule 46(e): from ₹50,000 the invoice must show the buyer’s name, address, the address of delivery and the State with its code
Common uses
- Check an invoice template before you print a whole series with it.
- Check a supplier’s invoice before you claim the input tax credit on it.
- Train billing staff on what each invoice must show, with the rule for each point.
- Find out whether your invoices must be e-invoices and by when the IRP needs them.
What rule 46 asks for
- (a) the supplier’s name, address and GSTIN;
- (b) a consecutive serial number of up to 16 characters — letters, digits, “-” and “/” — in one or more series, unique for a financial year;
- (c) the date of issue;
- (d) the recipient’s name, address and GSTIN or UIN, if registered;
- (e) for an unregistered recipient and a taxable value of ₹50,000 or more: name, address, address of delivery and the State with its code — and (f) below ₹50,000 only if the recipient asks;
- (g) the HSN code of goods or services; (h) the description; (i) the quantity and unit of goods;
- (j) the total value and (k) the taxable value after any discount;
- (l) the rate and (m) the amount of CGST, SGST/UTGST, IGST or cess;
- (n) the place of supply with the name of the State for inter-State supplies; (o) the address of delivery where it differs;
- (p) whether tax is payable on reverse charge; (q) the signature or digital signature;
- (r) the QR code with the IRN of an e-invoice, and (s) the declaration when a business above the e-invoicing limit issues an invoice outside it.
Exports carry the endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” (or “… UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”) and the country of destination. Source: rule 46 of the CGST Rules, 2017. For the buyer’s credit, rule 36(2) needs all of these — or at least the tax, the description, the total value, both GSTINs and the place of supply of an inter-State supply.
HSN digits, copies and the time limit
- HSN or SAC digits: with an aggregate turnover up to ₹5 crore in the previous financial year, 4 digits — and invoices to unregistered persons may leave the code out; above ₹5 crore, 6 digits (Notification 78/2020–Central Tax). Some chemicals need 8 digits whatever the turnover (Notification 90/2020–Central Tax).
- Copies: goods invoices are made in triplicate, marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER; services invoices in duplicate, ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. E-invoices need no marking (rule 48).
- Services are invoiced within 30 days of the supply — 45 days for insurers, banks and financial institutions (rule 47).
- Below ₹200 to an unregistered buyer who does not ask for one, a consolidated invoice at the end of the day can replace individual invoices (section 31(3)(b)).
E-invoicing, the 30-day limit and the declaration
Once your aggregate turnover has passed ₹5 crore in any financial year from 2017-18, invoices to registered persons and exports must be reported to the Invoice Registration Portal (IRP) and carry the QR code with the IRN (rule 48(4) with Notification 10/2023–Central Tax). An invoice that should be an e-invoice and is not is not treated as an invoice. Not covered: SEZ units, government departments, local authorities, insurers, banks and financial institutions, goods transport agencies, passenger transport and multiplex cinema admission — and supplies to unregistered persons.
With an AATO of ₹10 crore or more, the IRP does not accept documents older than 30 days (GSTN advisory). A business above the limit that issues an invoice outside the e-invoice system prints the rule 46(s) declaration on it. Above ₹500 crore, invoices to unregistered persons carry a dynamic QR code (Notification 14/2020–Central Tax).
CGST + SGST or IGST
When the supplier and the place of supply are in the same State (or Union territory), the tax is split in equal halves of CGST and SGST — UTGST in a Union territory without a legislature. Between States, on exports and on supplies to SEZ units and developers it is IGST. The checker reads the supplier’s State from the first two digits of its GSTIN and the place of supply you choose, works out the tax from each item’s taxable value and rate, and accepts a difference of up to ₹1 as rounding. Exports and SEZ supplies under a bond or LUT carry no tax. The place of supply finder works out the place of supply when you are unsure.
Limitations
- It checks what you type, not the paper or PDF itself: copy the particulars carefully.
- GSTINs are checked for format, State code and check digit, not for being active; confirm that on the GST portal or with the GSTIN validator.
- It does not decide the right HSN code, rate or place of supply for your goods; it checks that what is shown is complete and consistent.
- Cess, credit and debit notes, bills of supply and the special invoices of rule 54 (input service distributors, banks, transport tickets) are not checked.
Privacy
Everything is checked in your browser. The invoice details you type are never uploaded.
Frequently asked questions
What are the mandatory fields of a GST invoice?
Rule 46 lists them: supplier and recipient details with GSTINs, a serial number of up to 16 characters, the date, HSN or SAC code, description, quantity and unit, total and taxable value, tax rate and amount, place of supply for inter-State supplies, delivery address if different, the reverse-charge statement and a signature — plus the IRN QR code on e-invoices.
How many characters can a GST invoice number have?
At most 16, using only letters, digits, the hyphen “-” and the slash “/”, and each number once in a financial year. You may run several series, for example one per branch.
How many HSN digits must my invoice show?
With an aggregate turnover up to ₹5 crore in the previous financial year, 4 digits (and you may leave the code out on invoices to unregistered persons); above ₹5 crore, 6 digits. Certain chemicals listed in Notification 90/2020–Central Tax need 8.
When is an e-invoice required?
When your aggregate turnover has passed ₹5 crore in any financial year from 2017-18, for supplies to registered persons and exports — unless you are an SEZ unit, a government department or local authority, an insurer, bank or financial institution, a goods transport agency, a passenger transport service or a multiplex cinema. Supplies to unregistered persons are not e-invoiced.
Is the reverse-charge line needed when reverse charge does not apply?
Yes. Rule 46(p) asks every invoice to say whether the tax is payable on reverse charge, so print “Tax payable on reverse charge: No” when it does not apply.
Can the buyer take input tax credit on an invoice with a mistake?
Rule 36(2) allows the credit only on a document with all the particulars — but its proviso accepts one that at least shows the tax charged, the description, the total value, the GSTINs of the supplier and the recipient and, for an inter-State supply, the place of supply. The invoice must also appear in the supplier’s GSTR-1 and the buyer’s GSTR-2B (rule 36(4)). Correct the other mistakes anyway.
Which copy marking goes on a goods invoice?
Three copies: ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER. A services invoice has two: ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. E-invoices need no marking.