GST Rule 46 specifies exactly which mandatory fields must appear on every GST invoice. If even one field is missing, the buyer's Input Tax Credit (ITC) claim may be rejected and your invoice could become legally invalid.

This guide provides the complete checklist of what information must appear on your invoice and explains how GSTBill automatically ensures nothing is missed.

What Is GST Rule 46?

GST Rule 46 is titled "Particulars to be contained in a tax invoice." It requires all GST-registered businesses selling taxable goods or services to include specific details on every tax invoice:

If any mandatory field is missing:

  • The buyer cannot claim Input Tax Credit (ITC)
  • Your business may face penalties
  • Your invoice could be deemed legally invalid under GST law

GST Rule 46 — Complete Mandatory Fields Checklist

These 15 fields must appear on every GST invoice:

  • Invoice serial number and date — A unique identifier and the exact date the invoice was created
  • Seller's name, address, and GSTIN — The business issuing the invoice
  • HSN/SAC code — For each item, a code that identifies the product or service
  • Description of goods or services — A clear explanation of what is being supplied
  • Quantity and unit of measurement — How much (in kg, pieces, liters, etc.)
  • Tax rate (GST %) — Must clearly state 5%, 12%, 18%, or 28%
  • Taxable value — The amount on which GST is calculated
  • Tax amount (CGST, SGST, or IGST) — The exact rupee amount of tax
  • Total invoice value including tax — The final amount the buyer must pay
  • Buyer's name, address, and GSTIN — The party receiving the goods or services
  • Place of supply — The state where delivery is occurring (represented by state code)
  • Mode of transport (if applicable) — How the goods are shipped (truck, rail, air, or ship)
  • Signature or authentication — Digital signature or the authorized person's signature
  • Unique invoice number — No two invoices can have the same number
  • Discount details — Any discount offered must be clearly stated

Intra-State vs Inter-State — CGST/SGST vs IGST

Important: When the seller and buyer are in the same state, both CGST and SGST apply. When they are in different states, IGST applies. GST Rule 46 requires these tax components to be shown separately and clearly.

Example: Agar aap Maharashtra se 18% rate par goods sell kar rahe ho same state buyer ko:

  • CGST: 9%
  • SGST: 9%
  • Total GST: 18%

Agar different state buyer ko:

  • IGST: 18%

Are Handwritten Invoices Allowed?

Technically, handwritten GST invoices can be valid if they include all Rule 46 fields. However, in practice:

  • There is a high risk of missing fields when writing by hand
  • Legibility issues may prevent the buyer's GST officer from understanding the details
  • During audits, handwritten invoices are difficult to verify

For these reasons, the GST department recommends using professionally printed or digital invoices instead of handwritten ones.

GSTBill Automatically Ensures Rule 46 Compliance

How it works:

When you create an invoice on GSTBill:

  • You enter your GSTIN — GSTBill automatically fetches your legal name, address, and state from the GST portal
  • You enter the buyer's GSTIN — their details automatically populate
  • You add items with their HSN codes — the applicable tax rate is automatically applied
  • CGST/SGST or IGST — automatically calculated based on the seller's and buyer's states
  • The PDF is generated — all 15 mandatory Rule 46 fields are included

Result: A professional, Rule 46-compliant invoice is ready in 60 seconds — with zero risk of missing fields.

Common Mistakes That Invalidate Invoices

  • Missing HSN code — This is required by Rule 46
  • Place of supply not listed — The state code must be shown
  • Unclear tax breakdown — CGST and SGST must be shown separately
  • Incorrect buyer GSTIN — This will cause ITC claim issues
  • Duplicate invoice numbers — Every invoice must have a unique number

Related Resources:

Summary — Rule 46 Checklist

Every GST invoice must include these 15 mandatory fields. Handwritten invoices are risky. Use professional software like GSTBill, which automatically ensures Rule 46 compliance.

Once you set up your GSTIN and buyer details, GSTBill will always complete all fields correctly. In 60 seconds, you'll have a compliant, audit-ready invoice with zero errors.

Create Your First GST Invoice in 60 Seconds

GSTBill automatically follows Rule 46. Enter your GSTIN, select the buyer, and you're done. Your PDF is ready on WhatsApp.

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GSTBill creates Rule 46-compliant invoices. 30 invoices per month free. No credit card required.