| (a) | Supplier's name, address and GSTIN |
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| (b) | Consecutive serial number, up to 16 characters (letters, numbers, - and /), unique for the financial year |
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| (c) | Date of issue |
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| (d) | Recipient's name, address and GSTIN or UIN, if registered |
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| (e), (f) | Unregistered recipient: name, address, delivery address and state with code, when the taxable value is ₹50,000 or more (or on request) |
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| (g), (h) | HSN code for goods or services, and description |
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| (i) | Quantity and unit (UQC) |
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| (j), (k) | Total value, and taxable value after discount |
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| (l), (m) | Rate and amount of central, State, integrated or Union territory tax and cess |
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| (n) | Place of supply with the state name, for inter-state supplies |
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| (o) | Delivery address, when different from the place of supply |
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| (p) | Whether tax is payable on reverse charge |
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| (q) | Signature or digital signature of the supplier or authorised representative |
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