Stage 1 · GST basics
GST-4: The Tax Invoice
Build Selvi’s GST invoice line by line, work out CGST, SGST and IGST, and get Raju’s lorry past the check post with the right e-way bill.
What you will learn in GST-4
- What a tax invoice must contain (s. 31, rule 46)
- CGST + SGST or IGST, and the place of supply
- When goods need an e-way bill, and for how long
- Who must e-invoice
Chapters
- What a tax invoice must show · Build the school’s invoice line by line (s. 31; r. 46)
- Across the border: IGST · The Bengaluru shop’s bill (IGST Act ss. 7, 10)
- Raju’s lorry and the e-way bill · Papers for goods on the road (r. 138)
- Spot the mistakes · A trainee’s draft for the Bengaluru shop (s. 31; r. 46)
Key terms
- Tax invoice (s. 31): The bill a registered supplier issues for a taxable sale. For goods, it is issued before or when the goods are removed for delivery.
- Place of supply (IGST Act s. 10): The state the law treats a sale as happening in. If it is the seller’s own state, charge CGST + SGST; if it is another state, charge IGST.
Common questions
When is IGST charged instead of CGST and SGST?
When the place of supply is in a different state from the supplier, for example uniforms sent from Tamil Nadu to a shop in Bengaluru.
When is an e-way bill needed?
For goods worth more than ₹50,000 moving by road. It is valid for one day for every 200 km or part of it.
Who has to issue e-invoices?
Businesses whose aggregate turnover crossed ₹5 crore in any year since 2017-18, for their sales to other businesses and exports.
CGST Act s. 31; rules 46 and 138; IGST Act s. 10. Checked against the GST law in force on 8 November 2026. Selvi Garments, the school order and every figure in this lesson are fictional. Read the official text on the CBIC GST Acts and Rules page ↗ before applying it to real work.