Skip to content
RED SAGSkills
easyTax Consultant interview question

What details must a GST tax invoice contain, and why does it matter for the buyer?

What the interviewer wants to hear

  • Supplier name, address and GSTIN
  • Invoice number and date
  • Recipient details and GSTIN for B2B
  • HSN or SAC, description, quantity, value and tax rate and amount by tax type
  • Place of supply and signature, plus IRN and QR code where e-invoicing applies

Model answer

A valid tax invoice must show the supplier’s name, address and GSTIN, a unique serial invoice number for the year, and the date. For B2B supplies, it must show the recipient’s name, address and GSTIN. It lists the description of goods or services, HSN or SAC code, quantity and unit, taxable value after discounts, and the rate and amount of tax split into CGST and SGST or IGST. It must state the place of supply, especially for inter-state supplies, whether reverse charge applies, and carry the supplier’s signature or digital signature. For businesses covered by e-invoicing, the invoice also needs the IRN and QR code from the IRP. This matters to the buyer because input tax credit depends on holding a valid tax invoice and the supplier reporting it. A wrong GSTIN or missing details can delay or block the buyer’s credit.

Can you answer it under time pressure?

Take a timed easy round and get scored on every answer.

Start mock interview

More easy Tax Consultant questions