A GST tax invoice for a retail shop must carry the supplier's name, address and GSTIN; a unique serial invoice number and date; a description of goods with HSN code, quantity and taxable value; the GST rate split into CGST + SGST (for a sale within your state) or IGST (for an inter-state sale); and the total invoice value. Registered sellers under the composition scheme issue a "Bill of Supply" instead and cannot charge GST separately.
Mandatory fields on a GST tax invoice
| Field | What goes in it | Required? |
|---|---|---|
| Supplier details | Shop name, address, GSTIN | Yes |
| Invoice number & date | Unique serial (max 16 chars), date of issue | Yes |
| Buyer details | Name, address, GSTIN — required when the buyer is registered (B2B) | B2B: yes |
| HSN code | Harmonised code for each item | Yes (per turnover slab) |
| Description, qty, rate | Item name, quantity, unit price, taxable value | Yes |
| Tax rate & amount | CGST + SGST, or IGST, shown separately | Yes |
| Total value | Taxable value + tax = invoice total | Yes |
| Signature | Physical or digital signature of supplier | Yes |
B2C vs B2B: what changes on the bill
Most retail counter sales are B2C — the customer is not GST-registered. Here the buyer's GSTIN is not required, and for sales under ₹200 you may skip issuing an invoice unless the customer asks (though issuing one is good practice). For B2B sales to a registered buyer, you must capture the buyer's name, address and GSTIN so they can claim input tax credit.
CGST + SGST or IGST? The one rule that decides it
The tax split depends on where the customer is, not what they buy:
- Sale within your state (intra-state): split the GST into CGST + SGST. A 18% item becomes 9% CGST + 9% SGST.
- Sale to another state (inter-state): charge a single IGST at the full rate (18%).
For a walk-in retail shop, almost every sale is intra-state, so you will show CGST + SGST on nearly all bills.
HSN code: how many digits you must print
| Your annual turnover | HSN digits required |
|---|---|
| Up to ₹5 crore (B2C) | Optional, but 4 digits recommended |
| Up to ₹5 crore (B2B) | 4 digits |
| Above ₹5 crore | 6 digits |
Storing the HSN against each product once in your billing software means it prints automatically on every invoice — no lookup at the counter.
Tax invoice vs Bill of Supply
Which document you issue depends on your registration:
- Regular GST registration: issue a tax invoice and charge GST separately.
- Composition scheme: issue a Bill of Supply, do not show GST separately, and print "composition taxable person, not eligible to collect tax on supplies".
- Selling exempt goods: issue a Bill of Supply for those items.
Free GST retail invoice format (fields in order)
- Header: shop name, address, GSTIN, contact
- "Tax Invoice" title, invoice number, date
- Customer name (and GSTIN if B2B)
- Item table: description | HSN | qty | rate | taxable value | GST rate | CGST | SGST
- Totals: taxable value, total CGST, total SGST, round-off, grand total
- Amount in words
- Signature / digital signature
Rather than maintaining this by hand, POS billing software such as RichPOS fills every mandatory field automatically from your product master and prints a compliant GST invoice on a thermal or A4 printer.
Frequently asked questions
Is a GST invoice mandatory for every retail sale?
For registered sellers, yes — with one relief: for B2C sales below ₹200 you may skip a formal invoice if the customer doesn't want one, provided you still record the sale in a consolidated daily invoice. For all other sales, issue a tax invoice.
What is the difference between a tax invoice and a retail bill?
A tax invoice is a GST-compliant document that shows GSTIN, HSN and the tax split, letting a registered buyer claim input credit. A plain "retail bill" or cash memo without these fields is not valid for GST purposes if you are a registered regular taxpayer.
How many copies of a GST invoice do I need to make?
For goods, the law expects up to three copies — original for the buyer, duplicate for the transporter, and triplicate for you. For an over-the-counter retail sale where there is no transport, the original for the customer plus your own record copy is enough.
Can I issue a GST invoice from my mobile or POS software?
Yes. A digitally generated invoice with a digital signature or electronic authentication is fully valid. Most retail billing software stores GSTIN and HSN once and prints a compliant invoice on every sale.
Do I need e-invoicing for my retail shop?
E-invoicing (IRN from the government portal) currently applies to businesses above a turnover threshold that has been lowered over time. Most small retail shops are below it, but check the current limit each year, because the threshold keeps coming down.
