GST bill format for a small shop

A GST invoice is not a design question. The law says what has to be on it, and a bill missing those fields can be refused when your customer claims input credit — which is when you hear about it, weeks later.

What every GST bill must have

• Your name, address and GSTIN. The 15-character number. If you are not registered, you must not charge GST at all — see below.
• Invoice number. Unique, and in an unbroken sequence for the financial year. No gaps, no reusing a number.
• Date of issue.
• Customer's name and address, and their GSTIN if they are registered.
• Place of supply and the state code — this decides whether you charge CGST + SGST or IGST.
• Description of goods or services, with HSN or SAC code.
• Quantity and unit.
• Taxable value, after any discount.
• Tax rate and amount, split into CGST, SGST/UTGST or IGST.
• Total amount payable.
• Your signature or digital signature.

CGST + SGST, or IGST?

One rule decides it: where the supply happens, not where you are.

• Same state — split the rate in half. An 18% item becomes 9% CGST + 9% SGST.
• Different state — one line of IGST at the full 18%.

The total tax is the same either way. Getting the split wrong does not change what your customer pays, but it does change your return.

A worked example

A bakery in Tamil Nadu sells 20 packets of biscuits at ₹60 to a shop in the same state, at 5% GST:

If you are not GST registered

Registration is required once your turnover crosses the threshold for your state and type of business — ₹40 lakh for goods in most states, ₹20 lakh for services, and lower in the special-category states. Below that you may still bill, but you issue a bill of supply, not a tax invoice: no GST line, no GSTIN, and you cannot collect tax.

Charging GST without being registered is the most expensive mistake on this page. Check your own threshold rather than copying another shop.

Four mistakes that cause trouble later

• Gaps in the invoice numbers. A missing number reads as a deleted bill.
• Restarting numbering mid-year. The series runs for the financial year.
• The wrong tax split. Same-state billed as IGST, or the reverse.
• No HSN code. Required above the turnover limits, and the first thing asked for.

Doing it without a computer

Most small shops have no computer and no accountant on site. A phone is enough — see how to make a bill without a computer.

This is general information about Indian GST invoicing, not tax advice. Rates, thresholds and HSN requirements change; check the current rules for your state and turnover.