Guides · Updated 2026-10-22

GST bill format for small shops and kirana stores

If your shop is registered under GST, every sale needs a proper bill. Customers who run their own business ask for one so they can claim input tax credit, and a clean bill protects you if there is ever a question from the tax department.

This guide explains, in plain language, what a GST bill must contain, which type of bill to issue, and how to make one in a minute from your phone. It is general information, not tax advice — your CA has the final word for your business.

Tax invoice, bill of supply or no bill?

Your situation	What to issue
Regular GST-registered shop selling taxable goods	Tax invoice showing GST
Composition scheme dealer	Bill of supply (no GST shown, cannot charge GST)
Selling only exempt goods (e.g. loose fresh vegetables)	Bill of supply
Not registered (turnover below the limit)	A simple cash memo or estimate; you cannot charge GST

For small retail sales to unregistered customers, the rules allow some relaxation on low-value bills when the customer does not ask for one, but many shops simply bill every sale so the day’s totals match the books.

What a GST tax invoice must include

Your shop name, address and GSTIN
A unique, consecutive invoice number for the financial year (for example 2026-27/0041)
Date of issue
Customer name and address — and the customer’s GSTIN if they are registered
HSN code of the goods (4 or 6 digits depending on your turnover)
Description, quantity, unit and rate of each item
Taxable value, the GST rate, and the tax amount split as CGST + SGST, or IGST
Place of supply (state) when selling to another state
Total amount, and your signature or digital signature

CGST + SGST or IGST?

The split depends on where the goods are supplied, not on where the customer lives.

Same state (a customer buying at your counter): half the GST is CGST and half is SGST. On a ₹1,000 item at 18%, that is ₹90 CGST + ₹90 SGST.
Another state (you ship goods to a buyer in a different state): the full 18% is IGST, ₹180.

Getting this wrong means the customer cannot claim credit and you may have to pay the right tax again, so double-check before sending goods out of state.

Finding the right HSN code and GST rate

Most kirana goods fall into a handful of HSN chapters — food grains, edible oil, packaged food, soaps and toiletries. Packaged and labelled items often carry a different rate from loose ones. Look up each product once, write the HSN and rate next to it in your product list, and reuse it. The DoAide GST rate finder helps you search by product name.

Make a GST bill on your phone in one minute

Open DoAide Khata → Bill. Add your shop name, address and GSTIN once in Settings.
Pick the customer (or type a new name) and add items with HSN, quantity, rate and GST %.
Tick “inter-state” only if you are supplying to another state — the app switches from CGST + SGST to IGST.
Save. Invoice numbers run in sequence for each financial year automatically.
Download the PDF or send it on WhatsApp. If the customer is paying later, tick “add to khata” and the total goes straight into their udhar.

Everything works without signing up, and the bills stay on your phone.

Make a free GST bill now — no login

Frequently asked questions

Can a composition dealer charge GST on the bill?

No. Composition dealers issue a bill of supply and cannot collect GST from customers; they pay tax on turnover at the composition rate.

Do invoice numbers have to restart every year?

Invoice numbers must be unique and consecutive within a financial year. Most shops use a prefix with the year, like 2026-27/001, and restart the counter each April.

Is a GST bill made on a phone valid?

Yes. The law cares about what the invoice contains, not the software used. A PDF with all the required fields is a valid tax invoice.

When should I use IGST instead of CGST and SGST?

Use IGST when the place of supply is in a different state from your shop, such as goods shipped to a buyer in another state. Counter sales in your own state use CGST + SGST.