What does a GST invoice require?

GST invoice mandatory fields India Rule 46 format 2026

Reading Time: 3 minutesGST invoice mandatory fields are defined under Rule 46 of the CGST Rules, 2017. Every registered taxpayer must issue a valid GST invoice containing prescribed details to ensure Input Tax Credit (ITC) eligibility and avoid penalties. Looking for GST invoice mandatory fields? This complete 2026 guide explains Rule 46, invoice format, penalties, and ITC rules
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