1. Invoice number
2. date
3. Customer name
4. Shipping address
5. billing address
6. Customer’s GSTIN
7. Taxpayer’s GSTIN
8. Place of supply
9. HSN code
10. Taxable value
11. Discounts
12. Rate and amount of taxes i.e. CGST/ SGST/ IGST
13. Item details i.e. description, unit price, quantity

To issue and receive a GST compliant invoice is a prerequisite to claiming ITC. If a taxpayer does not issue such invoice his customer loses ITC claim and the taxpayer loses its customers.