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43 checks · 10 critical
GSTIN column present in B2B data — all recipients have valid 15-character GSTINs captured
Section 31 CGST Act, Rule 46
GSTIN format valid — state code 01–38, PAN segment characters 3–12, Z in position 14, valid checksum
Section 31 CGST Act, Rule 46
Place of supply vs tax type — intra-state = CGST+SGST, inter-state = IGST for every invoice
Section 8 & 9 IGST Act, Section 10 IGST Act
Tax rate matches HSN/SAC — verify 94xx furniture 18%, 57xx carpets 5-12%, 99xx services as applicable
Notification 1/2017-CT(R), Notification 11/2017-CT(R)
E-invoice IRN generated for all B2B/B2G/export invoices — mandatory if turnover > ₹5 Cr (Aug 2023+)
Rule 48(4) CGST Rules, Notification 13/2020-CT
Invoice date within 30 days of removal/delivery of goods (45 days for banking/insurance services)
Section 31 CGST Act, Rule 47
Sequential invoice numbering within each series — gaps only permissible with cancellation documentation
Rule 46(b) CGST Rules
Individual names in B2B verified on portal — if unregistered, reclassify to B2CS or B2CL
Rule 54 CGST Rules, Section 31
Split-rate invoices — same invoice with different HSN rates has clear item-wise HSN/rate breakup
Rule 46(h) CGST Rules
Related party supplies at open market value with Section 15(4) contemporaneous documentation
Section 15(4) CGST Act, Rule 28