This guide is in English for now. The tool itself works in your language.
Billing counter › GST bill for a shop
Which bill should a retail shop give under GST?
The right bill depends on your GST registration. Here is what each one must show, and the small-sale relief most shops can use.
Three kinds of counter bill
| Your registration | Bill to give | What it must show |
|---|---|---|
| Registered, normal taxpayer | Tax invoice | Your name, address and GSTIN, a serial number of up to 16 characters, date, HSN code, quantity, value, GST rate and tax amount, place of supply, signature |
| Registered under composition | Bill of supply | No GST may be charged. The words "composition taxable person, not eligible to collect tax on supplies" must be on top of the bill (Rule 5(1)(g) of the CGST Rules) |
| Not registered | Cash memo | GST law does not apply; a clear numbered memo is good practice and needed for your own accounts |
Choose the right one under Bill type. The counter picks it for you from your saved shop details (tax invoice when you have a GSTIN, bill of supply when your registration type is composition).
The ₹200 rule for small sales
Section 31(3)(b) of the CGST Act and Rule 46 let a registered shop skip a separate tax invoice when all of these hold:
- the value of the sale is less than ₹200,
- the buyer is not registered under GST, and
- the buyer does not ask for a tax invoice.
The shop must then issue one consolidated tax invoice at the end of each day for all such sales. A counter that prints a numbered bill for every sale, even a ₹20 one, never needs this end-of-day invoice, and the records are cleaner. That is why the counter here numbers every bill.
Buyer details on big bills
On a tax invoice to a buyer without a GSTIN, the buyer’s name, address and state must be written when the taxable value is ₹50,000 or more (Rule 46). The counter asks for them under "Customer" before saving such a bill. For a business buyer, type their GSTIN so it prints on the bill and they can claim input tax credit.
Do small shops need an e-invoice?
E-invoicing applies to bills issued to registered businesses (B2B) by suppliers above the turnover limit notified by the government. Counter sales to consumers (B2C) are not e-invoiced. Very large businesses have a separate dynamic QR code rule for B2C bills; a normal shop does not. For B2B invoices, use the GST invoice maker, which can make the e-invoice file.