How to Make a GST Bill for a Shop: What It Must Show

If your shop is registered for GST, every sale needs a proper bill. The rules are in the GST invoice rules (Rule 46 of the CGST Rules), but for a counter shop they come down to a short list. This is general guidance; check anything particular to your shop with your CA.

What every GST bill must show

• Your shop’s name, address and GSTIN.
• A bill number that runs in order and is unique for the financial year (up to 16 characters, letters, numbers, - and /).
• The date of the bill.
• For each item: a description, the HSN code, quantity and unit, and the value.
• The taxable value, the GST rate, and the tax: CGST and SGST for a sale inside your state, IGST for one to another state.
• The total.

Selling to customers who are not registered (B2C)

Most counter sales are to the public. For these the customer’s name and address are not needed on the bill, except for a large sale (the rules ask for them when the value is ₹50,000 or more to an unregistered buyer). Many shops print the GST inside the price rather than adding it on top, because they sell at MRP.

Selling to a registered business (B2B)

When a business buys from you and gives its GSTIN, the bill must show the buyer’s name, address and GSTIN, so they can claim the input credit. These bills are reported one by one in your GSTR-1.

MRP with GST inside

If a product’s MRP is ₹118 and its GST rate is 18%, the price includes the tax: the taxable value is ₹100 and the GST ₹18 (₹9 CGST and ₹9 SGST inside your state). The formula is: taxable value = price ÷ (1 + rate). The customer pays ₹118 either way; the bill just shows what part of it is tax.

HSN codes

The HSN code says what kind of goods each item is. Small businesses generally show 4 digits and larger ones 6; check the requirement for your turnover with your CA. Put the HSN on each product once and it appears on every bill.

Composition scheme shops

A shop on the composition scheme does not charge GST on its sales and issues a bill of supply instead of a tax invoice, marked as a composition taxable person. See the composition scheme for shops.

Doing it in QuickBills

Add your GSTIN in settings and the GST rate and HSN on each product (or bring them in with your product list). Every bill then shows the GST inside the MRP as CGST and SGST, numbered in order, ready to print or share on WhatsApp. GST bills are on every plan, including Free; Pro also prepares and files your GSTR-1.