There is no single GST invoice checklist that applies worldwide. The required document, seller identifiers, buyer details and transaction information depend on the country and the transaction. The official guidance below covers Australia, India and New Zealand; use the relevant country’s rules, not a mix of all three.
What details should a GST invoice include?
That depends on where the business is registered and what it is selling. The table summarizes the requirements described in official guidance for three countries. It is not an exhaustive comparison of every GST regime, exception or electronic-invoicing rule.
| Jurisdiction | Document or record terminology | Seller details | Buyer details and when required | Number and date | Supply and tax information |
|---|---|---|---|---|---|
| Australia | Tax invoice. A GST-registered business must provide one for a taxable sale over A$82.50 including GST, or when the customer asks; it has 28 days to respond to a request. | Business name and ABN. | Buyer identity or ABN is required for sales over A$1,000. | Issue date. The guidance suggests a unique invoice number as a useful addition, not one of its listed legally required details. | The words “tax invoice”; a short description of what was sold, including quantity and price; and GST payable, if any. Contact details and payment instructions are suggested additions. |
| India | Tax invoice particulars under Rule 46 of the Central Goods and Services Tax Rules, 2017. | Supplier name, address and GSTIN. | Recipient particulars apply subject to the conditions in the rule. | A consecutive serial number no longer than 16 characters, unique for the financial year, and the issue date. | HSN code for goods or accounting code for services; description; for goods, quantity and unit or unique quantity code; taxable value and tax particulars. Rule 46 also has further conditional particulars. |
| New Zealand | Taxable supply information: the general record requirement effective 1 April 2023 replaced the requirement to use tax invoices. Businesses may still label a document “tax invoice.” | Seller details. | Buyer details in applicable cases. | Date of invoice, or time of supply when no invoice is issued. | Description of goods or services and payment information. |
Sources: Australian Government invoicing guidance; CBIC-hosted CGST Rules, 2017, Rule 46; New Zealand Inland Revenue overview and detailed taxable supply information guidance.
How to apply the right country’s requirements
- Identify the applicable jurisdiction. Confirm where the business is registered and which country’s GST rules govern the transaction before preparing a template.
- Check the transaction type and any conditions. In India, Rule 46 includes conditional particulars and is subject to exceptions and notifications. The applicable transaction type and current notifications matter, so consult the rule rather than treating the table as a complete legal checklist.
- Separate required particulars from helpful additions. In Australia, the government guidance distinguishes its stated required details from useful additions such as invoice numbering, contact details and payment instructions. Do not assume a useful business practice is a legal requirement—or that another country draws the line the same way.
- Verify current local rules before relying on a template. Thresholds, exceptions and electronic-invoicing requirements can depend on local law. The examples here do not establish rules for countries beyond the three named.
What changed in New Zealand’s GST records?
New Zealand’s terminology changed on 1 April 2023. Inland Revenue says the new laws replaced the requirement to use tax invoices with a more general requirement to provide and keep records called taxable supply information. A business can continue using a document labelled “tax invoice,” but the label does not replace the current record requirements. Inland Revenue’s detailed guidance was last updated 31 March 2026.
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- Two-Part Carbonless Invoice Book: Each invoice book has 50 sets of invoices, each with a white/light yellow section, with the yellow section retained in the invoice book to maintain detailed records.
- Consecutively Numbered: Enlarged red 6-digit numbers in the upper right corner of each invoice receipt book help you quickly navigate through your orders.
- Wraparound Divider Flap: A thick folded cardboard divider is integrated into the back of each invoice book for use between each two-part sales order to prevent the written content from rubbing off on subsequent copies of the invoice, resulting in wasted invoices.
- 2 Packs/50 Sets (100 Sets Total): Each invoice book provides 50 sequentially numbered carbonless sets of 2 invoice books for long-term use.
- Customizable Space: Each invoice book for small business has space at the top to add a company seal or sticker.
What Australian thresholds apply?
The A$82.50 threshold, including GST, and the A$1,000 buyer-detail condition are specific to the Australian Government guidance. They are not global GST thresholds. The A$82.50 rule concerns when a GST-registered business must provide a tax invoice for a taxable sale; a customer can also request one, with a 28-day response period.
Quick Recap
Best Value
- 2 part carbonless forms (White originals, Canary duplicates) for invoicing customers
- Wraparound cover attached to back to place between sets
- Consecutively numbered within each book
- 50 sets per book
- Space at top for company stamp
Rank #4
- This value 3 pack of Adams Invoice Books give you 150 two part carbonless invoices with a perforated white customer receipt and yellow duplicates for your records; 3 50-invoice books per pack
- Unique horizontal invoice sheets capture the purchased by and shipped to addresses; a compact 5-9/16 x 8-7/16 page still leaves plenty of room for details on up to 12 items sold
- Wraparound back cover prevents write-through between sets; pull out the perforated white customer receipt and the yellow carbonless duplicates stay behind for your records
- Unique 6 digit invoice numbers help you thumb through orders quickly; blank space up top gives you room for a company stamp—an affordable custom touch
- In value packs with three 50-invoice books for your small business; buy ahead to keep on site or take on the road for pop-up shop sales
Rank #3
- QUALITY INVOICES: Adams Invoice books provide a professional invoice or customer receipt; easily customize by using the extra space at the top and your company stamp
- 50-TWO PART CARBONLESS FORMS: Customers get the perforated white top copy; retain the yellow copy for your records
- WRAP-AROUND COVER: Fold the back cover between sets to keep invoices neat and legible
- CONSECUTIVELY NUMBERED: Large 6-digit numbers help you thumb through invoices quickly
- STOCK UP: Each book includes 50 white/canary sets; order several to keep your favorite forms on hand
Rank #2
- QUALITY INVOICES: Adams Order books provide a professional invoice or customer receipt; a great way to create and maintain a professional image for small businesses and service providers
- 50 TWO-PART CARBONLESS FORMS: Customers get the perforated white top copy; retain the canary and pink copies for your records
- WRAP-AROUND COVER: Fold the back cover between sets to keep invoices neat and legible
- ROOM FOR CUSTOMIZATION: A blank space at top leaves room for your company stamp; a big savings over custom-printed forms
- CONSECUTIVELY NUMBERED: Large 6-digit numbers in the upper right hand corner help you thumb through orders quickly
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