What a sweet shop (mithai & namkeen) bill must show
Every tax invoice needs the Rule 46 fields in the table further down. On top of those, a sweet shop bill needs:
| What to print | Why / source |
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| FSSAI licence or registration number | FSSAI order of 8 June 2021, enforced from 1 January 2022 |
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| Weight or pack with each line | Rule 46(i): quantity and unit, such as 0.5 kg |
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| 5% for sweets and namkeen, 40% for aerated drinks | Namkeen and food preparations not elsewhere specified at 5%; other non-alcoholic beverages at 40% (PIB, 56th GST Council; GST Council FAQs 14-15) |
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| SAC 9963 and 5% without ITC for restaurant service | Notification 11/2017-CT(Rate) entry 7(ii); 18% with ITC at specified premises, entry 7(vi), as amended by Notification 05/2025-CT(Rate) from 1 April 2025 |
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The shop columns in this format
- Weight / pack: 500 g box or 400 g pack: loose sweets are sold by weight.
- GST %: Sweets and namkeen 5%, soft drinks 40%: one bill, two rates.
GST rates on the sample items
Specified premises are, from 1 April 2025, premises where hotel accommodation above ₹7,500 per unit per day was supplied in the previous financial year, or that the hotel declared as such (Notification 05/2025-CT(Rate)). A standalone sweet shop or restaurant is not one. Whether a counter sale at a shop that also runs a dine-in is goods or restaurant service depends on the facts; ask your CA.
Common mistakes on sweet shop bills
- Charging 5% on the soft drink with the sweets. Aerated drinks are at 40%.
- Billing dine-in food as goods with input tax credit. Restaurant service outside specified premises is 5% with no ITC.
- Adding GST again on Swiggy or Zomato orders. For restaurant service through them, the platform pays the tax under Section 9(5).
- No FSSAI number on the bill.
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, weight / 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 |
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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.
