What a kirana / grocery store bill must show
Every tax invoice needs the Rule 46 fields in the table further down. On top of those, a kirana bill needs:
| What to print | Why / source |
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| FSSAI licence or registration number (14 digits) | FSSAI order of 8 June 2021, enforced from 1 January 2022, for food businesses on receipts, invoices, cash memos and bills |
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| Unit with every quantity (kg, g, L, pcs, pack) | Rule 46(i): quantity and unit; loose goods are sold by weight |
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| Separate GST rate for each line | Loose unpacked pulses can be nil-rated while pre-packed, labelled food and daily-use items such as toilet soap are at 5% (rates from 22 Sep 2025) |
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| A daily consolidated invoice for small un-billed sales | Section 31(3)(b) and Rule 46: sales under ₹200 to unregistered buyers who do not ask for a bill |
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| BILL OF SUPPLY title if you are a composition dealer | Rule 49: a composition dealer does not charge GST on the bill |
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The shop columns in this format
- MRP: Lets the customer see the printed price next to your selling rate. MRP is not required by Rule 46, but it answers the most common counter question.
- Unit: kg, g, L, pcs or pack. A bill showing 1.5 kg of loose dal is clearer than one showing 1.5.
- GST %: Mixed rates are normal on a grocery bill. The Excel sheet has a dropdown with the current rates.
GST rates on the sample items
From 22 September 2025 ghee and butter, biscuits, packed namkeen, toothpaste, shampoo and toilet soap bars moved to 5%, and UHT milk became exempt (PIB, 56th GST Council). The sample rows use these rates. Rates depend on the exact item and packing, so check your HSN on the GST portal or with your CA.
Common mistakes on kirana bills
- Charging 5% on loose, unbranded pulses or grains that are nil-rated, or 0% on the pre-packed and labelled pack of the same item.
- Leaving out the FSSAI number. It is easy to add once in the header and then it prints on every bill.
- Writing only a total on a chit. Without HSN, rate and tax split it is not a tax invoice.
- Issuing a tax invoice with GST while registered under composition. Composition dealers issue a bill of supply and cannot collect tax.
How to use this format
- Download the format. Choose Excel (.xlsx) for automatic GST totals, Word (.docx) to edit the layout, or Print / Save as PDF to get the A4 sample as a PDF.
- Put in your shop details. Replace the sample shop name, address and GSTIN, and add your FSSAI lic./reg. no.
- Type over the sample items. Enter each item with its HSN, mrp (₹), quantity, rate, discount and GST rate. In Excel the taxable value, CGST, SGST or IGST and the total fill in by themselves.
- Print, sign and keep a copy. Print on A4 or save as PDF, sign it and keep the office copy with the next invoice number in your series.
Fields every GST tax invoice needs (Rule 46)
| Field | Rule |
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| Your name, address and GSTIN | Rule 46(a) |
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| Invoice number: consecutive, up to 16 characters, unique for the financial year | Rule 46(b) |
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| Date of issue | Rule 46(c) |
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| Buyer's name, address and GSTIN if registered; for an unregistered buyer, name and address when the value is ₹50,000 or more | Rule 46(d)-(f) |
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| HSN code of each item | Rule 46(g); digits per Notification 78/2020-CT |
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| Description, quantity and unit | Rule 46(h)-(i) |
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| Taxable value after discount | Rule 46(k) |
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| GST rate and amount: CGST + SGST, or IGST for another state | Rule 46(l)-(m) |
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| Place of supply for inter-state sales; reverse charge yes/no | Rule 46(n), (p) |
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| Signature of you or your authorised person | Rule 46(q) |
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Composition dealers and shops selling only exempt goods issue a bill of supply instead (Rule 49): change the title and remove the tax columns. Full field-by-field notes: GST invoice format.
