GST bill format for shops: what your bill must show
If your shop is registered under GST, every bill you give is a legal document. This guide lists, in plain words, what a GST tax invoice must show, when to give a bill of supply instead, and shows a sample bill you can compare with yours.
This is general information, not tax advice. GST rules change; check with your CA for your own case. Sources: CGST Rules 46 and 49 on cbic-gst.gov.in.
1. Tax invoice or bill of supply?
- Tax invoice — you are a regular GST-registered shop selling taxable goods. The bill shows GST.
- Bill of supply — you are on the composition scheme, or you sell only exempt goods. The bill does not show GST. A composition dealer must also print the words “composition taxable person, not eligible to collect tax on supplies”.
- Not registered — you can give a simple bill or cash memo; you must not charge or show GST.
2. Fields on a GST tax invoice (Rule 46)
| Field | What to write |
|---|---|
| Your details | Shop name, address and GSTIN |
| Invoice number | Consecutive, unique for the financial year, up to 16 characters (letters, numbers, “-” or “/”) |
| Date of issue | The date the bill is made |
| Buyer details | Name, address and GSTIN if the buyer is registered. For an unregistered buyer, name and address are needed when the taxable value is above ₹50,000 (or if the buyer asks) |
| Place of supply | State name (and code) — needed for sales to another state |
| Item lines | Description, HSN code, quantity and unit |
| Values | Total value, discount (if any) and taxable value |
| Tax | Rate and amount of CGST + SGST/UTGST (same state) or IGST (other state), and cess if any |
| Reverse charge | Whether tax is payable on reverse charge (for shops, usually “No”) |
| Signature | Signature or digital signature of the supplier or an authorised person |
3. Sample GST bill for a shop
A same-state sale by a regular GST shop, prices before GST. Your printer layout may differ — what matters is that the fields are there.
Brozap prints this kind of bill on 58 mm and 80 mm thermal printers, with a tax summary by rate. See GST billing in Brozap.
4. How many HSN digits?
- Turnover up to ₹5 crore in the last year: at least 4 digits on B2B invoices (optional on B2C bills).
- Turnover above ₹5 crore: at least 6 digits on all invoices.
- Tip: store the full 8-digit code with each product. Then any report or return can use what it needs.
5. Small bills, B2C and e-invoice
- Bills under ₹200 to unregistered buyers who don’t ask for a bill: the law allows one consolidated invoice for the day for such sales. Many shops still print every bill — it keeps stock and cash honest.
- E-invoice (IRN) applies to B2B invoices of businesses whose turnover is above the limit in GST law — ₹5 crore at the time of writing. Bills to ordinary customers (B2C) do not need an IRN.
- E-way bill is about moving goods worth more than ₹50,000; it is separate from the bill itself.
6. Common questions
Can I make a GST bill on my mobile phone?
Yes. A GST billing app such as Brozap fills in your shop details, invoice number, HSN and tax split for you, and prints on a Bluetooth thermal printer or shares the bill on WhatsApp.
Is a handwritten GST bill valid?
Yes, if it has all the required fields and the invoice numbers are consecutive. Printed bills from an app make mistakes and missing fields much less likely.
Should the bill show CGST and SGST or IGST?
Same state as your shop: CGST + SGST (each half the GST rate). Buyer in another state: IGST at the full rate.
Does a composition dealer show GST on the bill?
No. A composition dealer issues a bill of supply without tax, with the words “composition taxable person, not eligible to collect tax on supplies”.