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Purchase › Checking a supplier bill
Checking a supplier's GST bill before you pay
A wrong bill costs you twice: the money, and the input tax credit you cannot claim on it. Two minutes with this checklist when the bill arrives saves a long chase later.
What a tax invoice must show (Rule 46)
- Supplier's name, address and GSTIN. Check the GSTIN on the GST portal or on gstin.niveshsahayak.in: the state code and the check digit must be right.
- Invoice number (up to 16 characters, one series per financial year) and date.
- Your name, address and GSTIN. A bill without your GSTIN will not appear in your GSTR-2B.
- HSN code of goods or SAC of services: at least 4 digits for suppliers with turnover up to ₹5 crore, 6 digits above that.
- Description, quantity and unit, taxable value after discount, rate of GST and the tax amount.
- CGST + SGST when the place of supply is in the supplier's state, otherwise IGST. A bill from another state with CGST and SGST (or a local bill with IGST) is wrong and must be corrected.
- Place of supply with the state name, for supplies between states.
- Whether tax is payable on reverse charge.
- Signature or digital signature of the supplier.
Large suppliers: the IRN and QR code
A supplier whose aggregate turnover in any year since 2017-18 crossed ₹5 crore must register each business-to-business invoice on the e-invoice portal. Such a bill carries an IRN (a 64-character number) and a QR code. Without them the bill is not a valid tax invoice (Rule 48(5)), and the credit on it is at risk. Scan the QR code with any QR app: it shows the GSTINs, bill number, date and value, which must match the paper.
Other quick checks
- Arithmetic: quantity × rate, discount, tax at the stated rate, round off.
- Against your order and the goods received: right items, right quantity, no extra lines.
- Duplicates: the same bill number from the same supplier twice. The purchase book here warns when you enter a bill number that is already saved for that supplier.
- Rate: GST rates changed in September 2025 (most goods now 5% or 18%, a 40% rate for a few). A bill dated after the change at an old rate needs a word with the supplier.
Keep the bill safe
When you enter the bill here, add a photo of it. The picture is made smaller and stored with the entry in this browser, and opens from the purchase register with one tap. Keep the original too (paper or PDF) for the 72 months the law asks, and save a backup file of your data now and then.