Guides · Updated 4 November 2026
GST bill for a small shop: what it must show, and when you need one
Once your shop has a GSTIN, every taxable sale needs a proper bill, and a wrong one causes trouble at filing time. The good news: a GST bill has a fixed list of things on it. Get the list right once, and every bill after that is the same. This guide covers what goes on it and the mistakes that come up most in small shops. For anything specific to your business, check with your CA.
Step by step
- 1
Your details at the top
Your business name, address and GSTIN. The GSTIN's first two digits are your state code; they decide whether you charge CGST + SGST or IGST.
- 2
A unique, consecutive invoice number and the date
Each bill needs its own number in a series for the financial year (up to 16 characters, letters, numbers, - and / allowed), with no gaps or repeats. A prefix like SHOP/25-26/ is fine.
- 3
The customer's details
For a business customer (B2B), their name, address and GSTIN, so they can claim input credit. For a regular customer (B2C), name and address are needed only above certain amounts; many shops still write the name.
- 4
What you sold, with HSN or SAC
Description, quantity and unit, and the HSN code for goods (SAC for services). How many digits of HSN you must show depends on your turnover; ask your CA.
- 5
Taxable value, rate and tax
The value before tax, the GST rate, and the tax amount: CGST and SGST (half each) when the customer is in your state, IGST when they're in another state. Then the total.
- 6
Place of supply
The state where the supply happens. For a counter sale, it's your state; for goods shipped to another state, it's theirs, and the tax becomes IGST.
- 7
Signature
Your signature or a digital signature. A computer-made bill can carry a printed name instead.
- 8
On the composition scheme? Issue a bill of supply
Composition dealers don't charge GST on the bill. They issue a "bill of supply" with the words "composition taxable person, not eligible to collect tax on supplies".
- 9
Keep the month's totals ready
At month end your CA needs every bill: B2B and B2C, by tax rate, and totals of CGST, SGST and IGST. Keeping bills in one place saves a day of sorting.
Get these right
- Never reuse or skip an invoice number. If a bill is wrong, cancel it and issue a new one; keep the cancelled one on record.
- Charging IGST when it should be CGST + SGST (or the reverse) is a common mistake; the state in the customer's address decides it.
- Rates change; check the rate for your items with your CA once a year.
- Keep a copy of every bill, including cancelled ones, for the period the law requires.
Where BridgeAux helps
- GST invoices with your GSTIN (checked as you type, with the state), HSN, CGST and SGST or IGST worked out, your own number prefix, and a bill of supply for composition shops. From Pro
- The month's GST summary as a file for your CA. A cancelled invoice stays on record with "Cancel it instead" for bills already sent. From Pro
- No GSTIN yet? Settings says so on your account and links you to the government's free GST registration; add the GSTIN there once you have it. On every plan, including Free
Questions
When does a small shop need GST registration?
In most states, once turnover crosses ₹40 lakh a year for goods or ₹20 lakh for services (lower in some special category states), or if you sell goods to other states or through most online marketplaces. Your CA can confirm for your case. Registration on the GST portal is free.
What is the difference between a tax invoice and a bill of supply?
A tax invoice charges GST. A bill of supply doesn't: it's issued by composition dealers, or for exempt items.
Can I make GST bills on my phone?
Yes. BridgeAux's Pro plan makes GST invoices on the phone with your GSTIN, HSN and the right tax split, and keeps the month's summary for your CA.
Do I charge CGST and SGST or IGST?
CGST + SGST (half each) when the place of supply is your own state, IGST when it's another state.