GST Compliance Audits | Invoicing Rules

GST Invoice Compliance Checker

Check if a supplier's tax invoice contains the mandatory particulars required under Rule 46 of CGST Rules, 2017 to secure buyer ITC.

Invoice Checklist

Select the particulars present on your tax invoice

1. Core Parties Details

Supplier name, address & GSTIN Mandatory The invoice must state the legal/trade name and the active GSTIN of the supplier.

Recipient name, address & GSTIN Mandatory Required for registered buyers to claim Input Tax Credit (ITC).

2. Document Particulars

Invoice serial number & date Must be unique for the financial year, consecutive, and containing only alphanumeric/special characters.

Place of Supply (State & state code) Essential to determine whether IGST or CGST+SGST/UTGST applies.

3. Line Items & Tax Breakdown

Description, HSN/SAC, quantity & units Correct HSN classification controls tax rates and e-invoicing validation.

Taxable value & discounts Clear split of taxable base value before tax additions.

GST rate & splits (CGST/SGST/IGST/Cess) Taxes must be split into CGST/SGST (intra-state) or IGST (inter-state).

4. Digital & Authentication

Signature / Digital Signature of authorized person Signature of the supplier or their authorized representative.

E-Invoice QR code & IRN (If applicable) Mandatory for suppliers with turnover exceeding Rs. 5 Crore.

Declaration of reverse charge applicability Must state whether tax is payable on reverse charge (Yes/No).

Real-time Rule 46 audit scoring

Check items on the left to measure invoice compliance.