To claim eligible Input Tax Credit under GST, the following six particulars are MUST in a GST invoice:
- Amount on which GST is charged
- Details of goods or services purchased
- Total value of supply of goods/services
- GSTIN of the Supplier
- GSTIN of the Recipient
- Place of supply (specifically for inter-state supplies)
Taxpayers can easily claim ITC if they have these six particulars on your GST invoice.