# What Fields Must a GST Tax Invoice Carry Under Section 31 and Rule 46?

**Category:** GST | **Published:** 2026-06-17 | **Last reviewed:** 2026-06-17 | **Author:** Mrs. Swapna Patel

Section 31 of the CGST Act makes it compulsory for a registered supplier to issue a tax invoice on every taxable supply. Rule 46 of the CGST Rules lists the exact particulars that invoice must carry. Any document missing those fields is not a valid tax invoice, and the buyer cannot claim input tax credit under Section 16.

> **Myth:** Any document that shows a total and a GST number qualifies as a tax invoice for input tax credit.
>
> **Fact:** A GST tax invoice must carry every field Rule 46 prescribes. One missing particular voids the ITC claim under Section 16.

## What makes a document a valid GST tax invoice?

> **Short answer:** [Section 31 of the CGST Act](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) requires every registered supplier making a taxable supply to issue a tax invoice. [Rule 46 of the CGST Rules](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-rules-as-amended) fixes the particulars it must carry. A document that omits any of those fields is not a valid tax invoice.

- The obligation to issue sits with the supplier: Section 31 does not give the seller a choice on taxable supplies.
- Rule 46 is an exhaustive list. Every clause is a hard statutory requirement.
- The buyer bears the downstream risk: [Section 16](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) permits input tax credit only against a valid tax invoice. If the invoice fails Rule 46, the credit is disallowed.
- Composition suppliers and suppliers of exempt goods issue a [bill of supply under Rule 49](/answers/non-gst-invoice-format-bill-of-supply). Tax invoice rules do not apply to them.

**[Generate a tax invoice with every Rule 46 field](https://hrareceipt.in/pakka-bill)**

## Rule 46 field list: every mandatory particular

> **Short answer:** Thirteen fields across four blocks: supplier, recipient, line items, and tax. Each maps to a specific sub-clause of Rule 46.

| Rule 46 clause | Field | Notes |
| --- | --- | --- |
| 46(a) | Supplier's name, address, GSTIN | GSTIN is mandatory. Name and address must match the GST registration. |
| 46(b) | Consecutive invoice number | Up to 16 characters; must be unique for the financial year; serial breaks are an audit flag. |
| 46(c) | Invoice date | Date of supply or date of issue, whichever applies under the time-of-supply rules. |
| 46(d) | Recipient's name, address, GSTIN | Mandatory when the buyer is registered. |
| 46(e)–46(f) | Unregistered buyer details | If the buyer is unregistered and the value is ₹50,000 or more, name, address, and state are required; below ₹50,000 only on request. |
| 46(g) | HSN code (goods) or SAC code (services) | HSN digits required depend on annual turnover tier; SAC for every service line. |
| 46(h) | Description of goods or services | Must name the goods or service, not just a category code. |
| 46(i) | Quantity and unit of measure | For goods; not applicable for pure-service invoices. |
| 46(j) | Total value of supply | Gross value of the goods or services supplied. |
| 46(k) | Taxable value | Value of supply after any discount, net of GST. |
| 46(l)–46(m) | GST rate and tax amount | Split into CGST + SGST for intra-state; IGST for inter-state. Show rate and rupee amount. |
| 46(n) | Place of supply + state name | Required on inter-state supplies; determines whether IGST or CGST/SGST applies. |
| 46(o) | Place of delivery (if different) | Relevant where the delivery address differs from the billing address. |
| 46(p) | Whether tax is on reverse charge | Flag must appear even when the answer is "No". Absence is a compliance gap. |
| 46(q) | Signature or digital signature | Of the supplier or an authorised signatory. Required on every invoice. |

*Source: [Rule 46, CGST Rules 2017](https://cbic-gst.gov.in/pdf/CGST-Rules-Sept-2023.pdf) (consolidated). Clause letters follow the consolidated rule; HSN digit requirements vary by turnover tier per CBIC notification, so check your registration tier before finalising your template.*

*[Visual: Annotated mock GST tax invoice with eight Rule 46 fields labelled: supplier name/address/GSTIN, consecutive invoice number and date, recipient name and GSTIN, HSN or SAC code with quantity and taxable value, GST rate and tax split into CGST/SGST or IGST, place of supply, reverse-charge flag, and supplier signature. — Every labelled field above maps to a specific Rule 46 clause. A template missing any one of them is not a valid tax invoice.]*

## Which fields change for an unregistered buyer?

> **Short answer:** When the buyer is unregistered and the invoice value exceeds ₹50,000, Rule 46(d) requires the buyer's name, address, and state. Below that threshold, those fields may be omitted.

- The ₹50,000 threshold applies per invoice, not per transaction series. A single invoice above the limit triggers the full recipient-detail requirement.
- For B2C supplies below ₹50,000 to unregistered buyers, the invoice can show "Unregistered" in the GSTIN field; the other recipient fields are optional.
- E-invoicing under the IRP (Invoice Registration Portal) requires the GSTIN field to be populated when both parties are registered; the portal rejects a blank GSTIN for a B2B transaction.
- See [pakka bill vs kaccha bill](/answers/pakka-bill-vs-kaccha-bill-gst-tax-invoice) for how the registered/unregistered distinction drives the choice between a tax invoice and a bill of supply.

## What happens if a field is missing?

> **Short answer:** A tax invoice missing a Rule 46 field is not a valid tax invoice. The buyer's input tax credit claim under Section 16 is at risk.

- GST officers can disallow ITC at audit if the invoice presented does not carry all Rule 46 particulars.
- A gap in the invoice number sequence surfaces in GSTR-1 reconciliation; GST officers read it as a suppression signal.
- A missing reverse-charge flag on Rule 46(p) is itself a compliance gap, even when the actual liability is zero.
- For high-turnover suppliers above ₹5 crore from FY 2024-25, e-invoicing through the IRP validates Rule 46 fields before issuing an Invoice Reference Number (IRN). A document without an IRN is not a valid tax invoice for those suppliers.
- A [pakka bill generator](/pakka-bill) fills every Rule 46 field automatically, so the invoice carries the full field set from the first download.

**[Build a Rule 46-complete invoice in 60 seconds](https://hrareceipt.in/pakka-bill)**

## Primary sources

- [Section 31, Central Goods and Services Tax Act 2017 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) — Statutory requirement to issue a tax invoice on a taxable supply.
- [Rule 46, Central Goods and Services Tax Rules 2017 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-rules-as-amended) — Mandatory particulars of a GST tax invoice.
- [Section 16, Central Goods and Services Tax Act 2017 — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-act) — Input tax credit conditions, including possession of a valid tax invoice.
- [Rule 49 / Section 31(3)(c), CGST — CBIC](https://www.cbic.gov.in/htdocs-cbec/gst/cgst-rules-as-amended) — Bill of supply: correct document for composition, exempt, or unregistered suppliers.

## Related

- [7 fields every skilled professional must put on a GST invoice](https://hrareceipt.in/answers/skilled-professional-gst-invoice-7-fields-rule-46)
- [5 GST invoice mistakes that trigger a tax notice](https://hrareceipt.in/answers/gst-invoice-mistakes-trigger-tax-notice-section-122)
- [What makes a GST invoice legally binding, and why clients pay faster](https://hrareceipt.in/answers/gst-invoice-legally-binding-clients-pay-faster-section-31)
- [What is a GSTIN — decoding the 15 characters](https://hrareceipt.in/answers/what-is-a-gstin-15-digit-number)
- [What is an HSN or SAC code — why the wrong one blocks ITC](https://hrareceipt.in/answers/what-is-hsn-sac-code)
- [How to upgrade from a kaccha bill to a pakka bill (GST invoice)](https://hrareceipt.in/answers/how-to-upgrade-kaccha-bill-to-pakka-bill)

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*Source: [What Fields Must a GST Tax Invoice Carry Under Section 31 and Rule 46?](https://hrareceipt.in/answers/gst-tax-invoice-fields-section-31-rule-46) — HRAReceipt.in*
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