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Commentary

Appendix 22A: Contents of a GST invoice (India)

22 India

Invoice-cum-bill of supply
(Note 1)
Invoice or
consolidated invoice
(Note 2)
Bill of supply or consolidated bill of supply
(Note 3)
Consolidated invoice-cum-bill of supply
(Note 4)
The supplier's name, address and GST numberMandatoryMandatoryMandatoryMandatory
The serial number of the invoiceOptionalOptionalOptionalOptional
The date of issueMandatoryMandatoryMandatoryMandatory
The name, address, GST number/UIN of the recipient, if registeredMandatory
Address optional
Mandatory
Address optional
Mandatory
Address optional
Mandatory
Address optional
If

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