Q.State any four particulars that a GST (tax) invoice must contain.

A GST invoice must carry enough detail for both parties and for the buyer to claim input tax credit, so the law fixes its contents.

A GST (tax) invoice is the document a registered seller issues for a taxable supply; it is the basis on which the buyer claims input tax credit, so the law requires certain particulars. Any four of the following are acceptable:

1. Supplier's name, address and GSTIN.
2. A unique invoice number and the date of issue.
3. Buyer's name, address and GSTIN (for a registered buyer).
4. Description of the goods/services, with the HSN/SAC code, quantity, and rate.
5. Taxable value (value before tax, after any discount).
6. GST rate and amount, shown as CGST and SGST (intra-state) or IGST (inter-state). …

A GST invoice is more than a plain bill — do not omit the GSTINs and the HSN/SAC code, which are what …