What Your GST Bill Book Must Legally Contain
Under Rule 46 of the CGST Rules, a tax invoice must carry your name, address and GSTIN, a consecutive serial number for the financial year, the date, the recipient's details, HSN or SAC code, description, quantity, taxable value, tax rate, tax amount and place of supply, plus a signature. Goods invoices are printed in triplicate; services in duplicate.
Mandatory fields under Rule 46
Supplier name, address and GSTIN. A consecutive serial number, unique for the financial year, containing only letters, numerals, hyphens or slashes. Date of issue. Recipient name, address and GSTIN if registered. HSN code for goods or SAC for services. Description, quantity and unit. Total value, taxable value, tax rate and amount for CGST, SGST, IGST and cess separately. Place of supply with state name for inter-state supply. Whether tax is payable on reverse charge. Signature or digital signature.
How many copies to print
For a supply of goods: three copies, marked ORIGINAL FOR RECIPIENT, DUPLICATE FOR TRANSPORTER and TRIPLICATE FOR SUPPLIER. For a supply of services: two copies, marked ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. We print these markings on the respective copies, a bill book without them is technically deficient.
Bill of supply vs tax invoice
If you are under the composition scheme or supplying exempt goods, you issue a Bill of Supply, not a tax invoice, and it must carry the words "composition taxable person, not eligible to collect tax on supplies" prominently. Getting this wrong is the single most common error we see in bill books brought to us for reprinting.
Serial numbering
The series must be consecutive and unique within the financial year. We print serial numbers mechanically at the time of binding. Tell us your starting number, most businesses restart at 001 on 1 April, and some prefer a prefix like 26-27/001.
What we need from you to print a bill book
Your business name exactly as registered, address, GSTIN, phone, the type of supply, your preferred serial format and starting number, and any terms you want printed on the reverse. Send it on WhatsApp and we will set a proof the same day.
Frequently asked questions
How many copies should a GST bill book have?
Three for goods, original for recipient, duplicate for transporter, triplicate for supplier. Two for services, original for recipient and duplicate for supplier.
Is HSN code mandatory on the invoice?
Yes, though the number of digits required depends on your turnover. Businesses under ₹5 crore turnover need four digits for B2B supplies; above that, six digits.
Can I restart invoice numbering every year?
Yes, and most businesses do. The requirement is that the series is consecutive and unique within a financial year.
What is the cost of printing a GST bill book in Palakollu?
From ₹350 for two duplicate books of 50 sets each, and ₹500 for triplicate. Serial numbering is included.
Need this printed?
We handle the declaration, the filing and the imprint line ourselves. Bring the matter to the shop or send it on WhatsApp.