GST Invoice Format for Retail Shops: Free Template

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.

Updated 20 October 2026 · Source: Rule 46, CGST Rules, 2017 (CBIC tax information portal)

There is no single government-issued GST invoice format. Rule 46 of the CGST Rules lists what a tax invoice must contain, and any layout that shows all of it is valid, whether you make it in a free online generator, an Excel or Word template, or billing software. This guide lists the fields, then compares the free ways of making the bill.

Mandatory fields on a GST tax invoice

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

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)

1. Header: shop name, address, GSTIN, contact
2. "Tax Invoice" title, invoice number, date
3. Customer name (and GSTIN if B2B)
4. Item table: description | HSN | qty | rate | taxable value | GST rate | CGST | SGST
5. Totals: taxable value, total CGST, total SGST, round-off, grand total
6. Amount in words
7. Signature / digital signature

Generator, template or billing app: compared

For a few GST bills a month, the free GST invoice generator makes a Rule 46 tax invoice or bill of supply as an A4 PDF in your browser. For a blank layout to print or fill by hand, use the free GST invoice format templates. None of these free options makes an e-invoice with IRN.

Bill format in Excel: what to include

An Excel bill is still a GST tax invoice, so the sheet needs every field above. A workable layout:

1. Header rows: shop name, address and GSTIN; then bill number, date and, for a business buyer, their name, address, GSTIN and place of supply.
2. Item table: one row per item with columns for description, HSN, quantity, unit, rate, discount, taxable value, GST rate, and CGST + SGST or IGST.
3. Formulas: taxable value = quantity × rate − discount; tax = taxable value × GST rate (split in half for CGST and SGST); grand total with a round-off line.
4. Footer: amount in words, reverse charge (yes or no) and signature.

Two things Excel will not do for you: keep the bill numbers in an unbroken series (save each bill as a copy and never reuse a number), and update your stock and customer dues. Ready-made shop-wise bill formats in Excel, Word and PDF are on the free bill format page. For the registers behind your bills, such as a stock register, udhaar khata, cash book and GST purchase register, download the free Excel templates.

How to make a GST invoice with the free generator

1. Open the GST invoice generator and type your shop name, address and GSTIN. The state is read from the first two digits.
2. Add the customer. For a registered buyer, enter their GSTIN; the place of supply is set from it. Unsure about a GSTIN? Test its format in the free GSTIN checker, then confirm it is active on the GST portal.
3. Pick tax invoice or bill of supply, check the invoice number and date.
4. Add items with description, HSN, quantity, rate before GST, discount and GST rate. Find codes in the HSN and GST rate finder.
5. Press Print / Save as PDF, choose A4, and send the PDF on WhatsApp or email.

Nothing you type is sent to our server; your details are kept only in your browser for the next invoice.

When a free format stops being enough

• You bill every day. Typing each item again takes longer than scanning it from saved stock.
• You give credit. A PDF does not remind anyone to pay; billing software keeps dues and sends WhatsApp reminders.
• Your CA asks for GSTR-1 data. Collecting sales from loose PDFs every month is slow and error-prone.
• Your turnover crosses ₹5 crore. B2B invoices then need an e-invoice IRN from the Invoice Registration Portal, which none of these free options does. See the e-invoice limit.

Rather than maintaining this by hand, POS billing software such as RichPOS fills every mandatory field automatically from your product master and prints a GST invoice on a thermal or A4 printer.

For how to number your bills and run separate series, see GST invoice number rules.

Related guides: How to Make a GST Bill on Mobile: Step-by-Step (2026); Cash Memo vs Estimate vs Tax Invoice: Is Kachcha Bill Legal?; How to Check if a GST Bill Is Genuine: 4-Step Checklist; GST बिल कैसे बनाएं: मोबाइल और कंप्यूटर से (2026); How to Make a B2B GST Invoice: Steps, Example, Mistakes; GST બિલ કેવી રીતે બનાવવું (ગુજરાતી); Dukaan ke liye 16 free billing tools.

Bottom line

Any layout that shows every Rule 46 field is a valid GST invoice. For an occasional bill, the free GST invoice generator is all you need. For daily billing with stock, dues and GST reports, try the RichPOS free trial for 30 days, no card needed.