What’s New in GST Invoice Rules 2025?
GST Invoice Rules 2025 are crucial for businesses and professionals to avoid penalties and maintain compliance. The ICAI Handbook on Invoicing under GST (June 2025 Edition) explains updated rules in simple terms. Let’s break it down for you.
Key Changes in GST Invoice Rules 2025
According to the ICAI Handbook and CBIC guidelines, here are the important updates:
- Mandatory Fields:
- Supplier’s name, address & GSTIN
- Unique Invoice Number (sequential)
- Invoice Date
- Recipient’s details (name, address, GSTIN if registered)
- HSN/SAC codes as per turnover slabs
- Taxable value, rate, amount of tax (CGST, SGST, IGST)
- Place of supply (for inter-State)
- Signature (physical or digital)
- E-Invoice Applicability:
- Mandatory for taxpayers with turnover ₹5 crore and above (FY 2024-25 onwards).
- Verify IRN (Invoice Reference Number) and QR code on B2B invoices.
- Cancel or amend e-invoice within specified timelines only through the IRP portal.
- Time Limits:
- Tax invoice must be issued before or at the time of supply of goods/services.
- For continuous supply of services: within 30 days from the date of supply.
GST Invoice Rules 2025 vs Old Rules
| Particulars | Till FY 2024 | FY 2025 Onwards |
|---|---|---|
| E-Invoice Threshold | ₹10 crore | ₹5 crore |
| HSN Code Digits Required | 4/6 digits | Strict 6 digits for turnover above ₹5 crore |
| IRN & QR Code Mandatory | Limited scope | Strict B2B enforcement |
| Cancellation Window | 24 hours | Same, but stricter validations |
Source: ICAI Handbook, CBIC Notifications
How to Issue a Valid GST Invoice in 2025
Follow these practical steps:
1️⃣ Check turnover: If above ₹5 crore, ensure e-invoice readiness.
2️⃣ Use updated software: Must generate JSON & upload to IRP.
3️⃣ Verify IRN & QR code: Always verify before dispatching goods.
4️⃣ Retain copies: Digital or physical copy must be retained for 6 years.
Expert Tip: Avoid Penalty Traps
A common error: Not mentioning Place of Supply for inter-State sales.
✅ Always double-check this field — wrong details can attract tax mismatches and notices.
Legal References
- ICAI Handbook on Invoicing under GST (June 2025)
- CBIC Notification No. 13/2020 – Central Tax, read with amendments up to June 2025
- Section 31 of CGST Act, 2017
For official reading: CBIC GST Notifications
FAQs on GST Invoice Rules 2025
Q1: Is e-invoice compulsory for all businesses in 2025?
A: No. E-invoice applies if turnover exceeds ₹5 crore. Small taxpayers are exempt.
Q2: What if I forget to issue an e-invoice?
A: Invoice is invalid without IRN & QR code — input tax credit (ITC) may be denied.
Q3: Are there penalties for wrong invoices?
A: Yes. Up to ₹25,000 per incorrect invoice under CGST Rules.
Summary
GST Invoice Rules 2025 bring stricter norms for e-invoicing, mandatory fields, and HSN codes. The ICAI Handbook (June 2025) is a must-read to avoid penalties and stay GST-compliant.
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