GST Invoice Rules for Sellers: Rule 46 Compliant Invoices & 4×6 Thermal Slips

When dispatching orders across state borders in India, every parcel must be accompanied by a legally compliant tax invoice.

Courier inspection checkpoints and state GST flying squads routinely intercept commercial parcels. If your shipping label lacks mandatory tax information, parcels can be seized under Section 129 of the CGST Act, resulting in heavy fines.

Here are the mandatory requirements under Rule 46 of the CGST Rules for e-commerce B2C invoices:

7 Mandatory Fields for Rule 46 Compliance

1. 1Consecutive Serial Number: An invoice number not exceeding 16 characters, unique for the financial year (e.g. INV/25-26/00142).
2. 2Date of Issue: The date the invoice is created.
3. 3Supplier Identity: Name, registered business address, and 15-digit GSTIN.
4. 4HSN Code: 4-digit, 6-digit, or 8-digit Harmonized System of Nomenclature code.
5. 5Description of Goods: Accurate item title, quantity, unit rate, and total taxable value.
6. 6Tax Breakup: Distinct columns for CGST (9%), SGST (9%), or IGST (18%).
7. 7Place of Supply: Name of the delivery state and its 2-digit state code (e.g. Maharashtra - 27, Karnataka - 29).

The 4×6 Thermal Slip Standard

Most modern sellers use 4×6 inch thermal printers (TVS, Zebra, Xprinter) to print shipping labels.

A best-practice 4×6 thermal layout includes:

• Top half: Courier barcode, AWB number, routing code, and buyer address.
• Bottom half: Compact, legally compliant Rule 46 Tax Invoice showing GSTIN, invoice number, HSN, and tax breakdown.

Generate instant, compliant thermal invoice slips with our free GST Invoice Generator.