Yes, the requirements are the same but for one:- In case of supplies to unregistered persons, along with the name, address of the recipient and the address of delivery, the name of the State and its code will also have to be mentioned in the invoice, in case of every supply where the taxable value is ` 50,000 or more.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX INVOICE, CREDIT AND DEBIT NOTES: FAQ NO. 43)