Tax invoice requirements specify supplier and recipient particulars, supply valuation, tax particulars and permitted consolidated invoicing. A registered person must issue a tax invoice containing supplier and recipient identification, a unique serial number, date, description and quantity of supply, HSN code or Accounting Code, taxable and total value, applicable tax rates and amounts, place and address of supply/delivery, reverse charge indication, and supplier signature; consolidated daily invoices are permitted for supplies to unregistered recipients who do not require individual invoices.