GST Invoice Rules – CGST Rule 46 & Section 31
Understand India's GST invoicing regulations, time limits, consecutive numbering constraints, and mandatory fields to keep your business 100% tax compliant.
Time Limit for Issuing Invoices (Section 31)
For Goods: Must be issued on or before the date of removal/delivery. For Services: Must be issued within 30 days from the date of provision of service (45 days for banking and NBFCs). For Continuous Supply: Issued on or before milestone payment dates.
Sequential Invoice Numbering Rules
Every GST invoice number must be unique for each financial year. It can contain up to 16 characters (alphabets, numbers, hyphens "-", slashes "/"). The series must run consecutively without gaps or resets mid-year.
Rule 46 Mandatory Invoicing Fields
Must contain Supplier Name & GSTIN, Invoice Number & Date, Recipient Name & GSTIN (B2B), HSN/SAC Code, Taxable Value, Tax Rates & Amounts (CGST, SGST, IGST), Place of Supply, and Authorized Signature.
Copies of Invoice to be Issued (Rule 48)
For Goods (Triplicate): Original for Recipient, Duplicate for Transporter, Triplicate for Supplier. For Services (Duplicate): Original for Recipient, Duplicate for Supplier.
Penalties for Incorrect Invoicing (Section 122)
Failing to issue an invoice, issuing an incorrect invoice with wrong GSTIN or tax rates, or failing to report invoices in GSTR-1 attracts a minimum penalty of ₹10,000 or the tax evaded. Using InvoiceKhata guarantees adherence to Rule 46 rules automatically.
Related GST Resources:
GST Invoice Rules FAQs
What is the maximum character limit for a GST invoice number?
Under Rule 46(b) of the CGST Rules, an invoice number cannot exceed 16 alphanumeric characters and may contain special characters like hyphens (-) or slashes (/). It must be unique for the entire financial year.
What happens if an invoice is issued after the 30-day deadline for services?
Delayed issuance of an invoice is considered a non-compliance under Section 122 of the CGST Act and can attract general penalties. More importantly, delayed invoicing may delay the buyer’s Input Tax Credit (ITC) claim.
Can I cancel a GST invoice once issued?
Under GST, you cannot simply delete or erase an issued invoice if it has already been given to the customer. Instead, you must issue a Credit Note (Section 34) to nullify or adjust the invoice amount and reflect it in GSTR-1.