What a GST Bill Must Have: A Simple Checklist for Shop Owners

If your shop is registered under GST, every sale to a customer needs a proper tax invoice. A wrong or missing detail can create trouble at return time and makes your CA's work longer. The good news: the list is short. Keep this checklist near your counter.

1. Your shop details

1. Shop or business name
2. Full address
3. Your GSTIN (15 characters)

2. Invoice number and date

Every bill needs a unique serial number in one series for the financial year (for example INV-0142), and the date of the bill. Do not skip numbers or use the same number twice.

3. Customer details

1. If the customer is GST registered (a business): their name, address and GSTIN. This lets them claim input tax credit.
2. If the customer is not registered: name and address are needed when the bill value is ₹50,000 or more.
3. For a customer from another state, also write the place of supply (state).

4. Item details

1. Description of each item
2. HSN code (for goods) or SAC (for services)
3. Quantity and unit (pcs, bag, kg, metre…)
4. Rate and taxable value after any discount

Shops with yearly turnover up to ₹5 crore must show at least a 4-digit HSN code on bills to registered customers. Above ₹5 crore, a 6-digit code is needed on all bills.

5. Tax amounts

1. Same state: CGST + SGST, each half of the GST rate (for 18%: 9% + 9%).
2. Other state: IGST at the full rate.
3. Show the rate and the rupee amount of each tax.

6. Total and signature

Write the total amount (many shops also write it in words) and sign or stamp the bill. A computer-made bill with your shop name is fine.

Composition shops are different

If you are under the composition scheme, you give a bill of supply, not a tax invoice, and you cannot charge GST on it.

Make it automatic

Writing all this by hand is slow and mistakes are easy. In DigitalHaalKhata your shop details, invoice numbers, HSN codes and CGST/SGST or IGST are filled in by themselves. You pick the items, and the bill is ready to print or share on WhatsApp. Your CA gets the GSTR-1 file from the same data.

This article is general information, not tax advice. For your case, please check with your CA.