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GST bill format for small shops: what your bill must show

6 min read

If your shop is registered under GST, every bill you give is a tax document. This guide explains, in plain words, what a GST bill needs to show. Rules change from time to time, so check the current rules on the CBIC GST website or ask your accountant about your own case.

What a tax invoice shows

Rule 46 of the CGST Rules lists what goes on a tax invoice. For a typical shop that means:

  • Your business name, address and GSTIN.
  • A bill number that is unique for the financial year. It can use letters, numbers, hyphens and slashes, and has at most 16 characters.
  • The date of the bill.
  • The customer's name, address and GSTIN, when the customer is registered.
  • The HSN code for goods or SAC code for services. How many digits you need depends on your turnover.
  • A description, quantity and unit for each item.
  • The total value, and the taxable value after any discount.
  • The tax rate and tax amount: CGST and SGST (or UTGST in a union territory) for a sale within your state, or IGST for a sale to another state.
  • For a sale to another state, the place of supply with the state name.
  • The delivery address, when it is different from the place of supply.
  • Whether tax is payable on reverse charge.
  • Your signature or digital signature, or that of someone you authorise.

Customers who are not registered

Most shop customers do not have a GSTIN. When an unregistered customer's bill is ₹50,000 or more, the bill must also show their name and address, the delivery address, and the state name and code. For smaller bills to unregistered customers, these details are not required.

When you give a bill of supply instead

If you are in the composition scheme, or you sell only goods that are exempt from GST, you give a bill of supply instead of a tax invoice, and you do not charge GST on it. A shop in the composition scheme also writes "composition taxable person, not eligible to collect tax on supplies" at the top of its bills.

Returns and corrections

Do not change or reuse an old bill when goods come back. Issue a credit note that refers to the original bill. Your records then show the sale and the return separately, which is what you need when you file.

Habits that keep your bills right

  • Start a fresh number series each financial year, and never skip or repeat a number.
  • Keep the HSN codes and tax rates on your item list, so they are not typed fresh on every bill.
  • Keep a copy of every bill and credit note. GST law asks you to keep records for several years.
  • Check one day's bills against the cash and UPI you received before you close.

How LokMilo helps

LokMilo makes tax invoices and receipts with GST and bill numbers worked out for you, and you can print them or share them as PDF. Scan barcodes with your phone camera or a barcode gun, take cash or UPI, take returns with proper credit notes and close the day to see your totals.

Start billing free, or read how to take online orders for your shop.