What a stationery & books shop bill must show
Every tax invoice needs the Rule 46 fields in the table further down. On top of those, a stationery bill needs:
| What to print | Why / source |
|---|
| The correct rate on each line, including 0% | Exercise books, pencils, sharpeners and erasers to nil; geometry boxes to 5% (PIB, 56th GST Council) |
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| HSN for each item | Rule 46(g); stationery spans many chapters (48, 96, 82, 84) |
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| Pack size | Not a GST field; box of 10 and single pencil are different prices |
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| School or buyer GSTIN for institutional orders | Rule 46(d) |
|---|
The shop columns in this format
- Pack: Single, box of 10, ream, set: avoids disputes on bulk orders.
- GST %: Use the dropdown; 0% lines still show on the bill with no tax.
GST rates on the sample items
Exercise books and notebooks, pencils, crayons, sharpeners, erasers and maps moved to nil, and mathematical or geometry boxes to 5% (PIB, 56th GST Council). Staplers and calculators in the samples are at 18%.
Common mistakes on stationery bills
- Still charging 12% on notebooks or pencils, which are nil-rated from 22 September 2025.
- Putting a nil-rated notebook and an 18% calculator under one rate.
- Giving a school a quotation and never turning it into a proper tax invoice.
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.
- Type over the sample items. Enter each item with its HSN, pack, 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 |
|---|
| 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.
