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AI GST Invoice Auditor

Audit invoices against CGST Act Rule 46 tax invoice guidelines. Verify formatting, supplier details, tax splits, and placeholders.

Try Samples:
AI Engine is auditing Rule 46 compliance...

Awaiting Invoice Details

Paste invoice text above or click one of the samples to test our automated auditor's analysis.

How to Use This Tool

Simple steps to calculate and verify

  1. 1
    Paste Raw Invoice Text Paste text from an invoice, vendor purchase bill, or OCR scan into the auditor textarea.
  2. 2
    Click Audit Compliance The AI compliance validator verifies the text against all 16 mandatory fields prescribed under CGST Act Rule 46.
  3. 3
    Review Score & Defects Inspect detected errors such as missing Place of Supply, invalid HSN format, missing RCM flag, or sequence anomalies.
  4. 4
    Remediate Before GSTR-3B Filing Ask the vendor for an amended invoice or credit note before filing your monthly GST returns to avoid ITC rejection.

Pro Tips & Statutory Advice

Practical business & compliance advice

  • 16 Mandatory Rule 46 Fields A compliant invoice must display supplier name, address, GSTIN, consecutive number, date, recipient details, HSN, tax rate, and signature.
  • Reverse Charge Mechanism (RCM) Flag If a supply falls under RCM (e.g. goods transport agencies, legal advocate services), failure to state 'Tax payable on RCM' violates Rule 46.
  • Missing Place of Supply (POS) Risk Omitting the Place of Supply on an inter-state B2B invoice prevents the recipient from legitimately claiming IGST input credit.
  • Pre-Payment Audit Policy Establish an internal accounting check to audit vendor bills using this tool before accounts payable releases vendor payments.

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CGST Act Rule 46: Tax Invoice Mandatory Guidelines

In India, any registered business generating tax invoices must strictly adhere to the format rules laid down in **Rule 46 of the CGST Rules, 2017**. Failing to list these mandatory fields renders the invoice legally invalid, potentially blocking your customers from claiming their **Input Tax Credit (ITC)**.

The 16 Mandatory Invoice Fields Checklist

Supplier name, business address, and valid 15-digit GSTIN

Consecutive unique serial numbering (letters, numbers, hyphens only)

Invoice generation and issue date

Recipient name, billing address, and GSTIN (if registered)

HSN code for goods or SAC code for services

Detailed description of the goods or services provided

Quantity and unit metrics (for goods)

Total value of supplies (before tax)

Taxable value taking into account applicable discounts

Tax rates and exact splits (CGST + SGST or IGST)

Place of Supply (POS) along with state name & code

Signature or digital signature of the authorized representative

Rule 46 Invoice Serial Numbering Mandate

Custom Numbering Requirements

Under Indian tax rules, serial numbers cannot be assigned randomly. The sequential numbering must be unique for each financial year, must not exceed 16 characters, and can only include alpha-numeric characters and special symbols like hyphens/slashes.