B2C bill rules for shops: do you need a bill under ₹200, and what must it show?

Do I need to give a bill for a sale under ₹200?

Not always. If the sale is under ₹200, the buyer is not registered and the buyer does not ask for an invoice, a registered shop may skip the individual tax invoice (Section 31(3)(b) and the Rule 46 proviso).

Two things are often missed. First, the exception is not "no record": you must issue a consolidated tax invoice at the close of each day covering all such small sales. Second, the exception disappears the moment the customer asks for a bill. A shopkeeper who refuses a bill for a ₹10 purchase when the customer asks for one is not following Rule 46. The same ₹200 relief applies to a bill of supply for composition dealers (Section 31(3)(c) proviso and Rule 49).

If you use billing software and bill every sale anyway, you do not need the consolidated invoice at all, because each sale already has its own invoice. Most shops that scan items at the counter find this simpler.

How do I make a consolidated invoice for sales under ₹200?

Total the day's small un-billed sales by tax rate and issue one tax invoice for them at closing time. It carries a normal serial number from your invoice series and shows the total taxable value and GST for each rate.

1. Keep a daily list Note each small sale you did not bill: time, item or category, value and GST rate. A tally sheet by rate is enough.
2. Total by GST rate At closing time add up the taxable value for each rate (for example 5%, 18%) and work out the CGST and SGST on each total.
3. Issue one tax invoice Make a single invoice dated today, with the next number in your series, a description such as "Consolidated invoice for supplies below ₹200 to unregistered persons" and the rate-wise totals.
4. Report it like any B2C sale Include it in your B2C (small) figures for GSTR-1 and keep it with your other invoices for the record period.

What must every B2C tax invoice show?

The Rule 46 list applies to B2C invoices too, with a few fields that depend on the buyer and the value. The table summarises what a counter bill to a walk-in customer needs.

A full walk-through of the invoice layout, with a free template, is in GST invoice format for retail shops.

When is the customer's name and address mandatory?

For an unregistered buyer, only when the taxable value is ₹50,000 or more, or when the buyer asks you to record it (Rule 46(e) and (f)). For a registered buyer, the invoice must always carry the buyer's name, address and GSTIN (Rule 46(d)).

So a ₹1,200 grocery bill to a walk-in customer does not need a name. A ₹62,000 television sold to a walk-in customer does: name, address, delivery address and State name with code. Many shops still take a phone number on every bill because it helps with returns, warranties and udhaar, but that is a business choice, not a GST rule.

Is HSN needed on B2C bills if turnover is under ₹5 crore?

No. Notification 78/2020-CT lets a registered person with aggregate turnover up to ₹5 crore in the previous financial year leave out the HSN code on invoices for supplies to unregistered persons. Above ₹5 crore, a 6-digit HSN is required on every invoice.

Keep HSN codes on your items anyway. Your B2B invoices need a 4-digit HSN under ₹5 crore, and your CA will want an HSN-wise summary of sales for the return. If the code sits on the item, both happen without extra work. How to find the right code: HSN code guide, or look up an item in the HSN and GST rate finder.

The customer gives his GSTIN after billing: how do I make it B2B?

Treat it as a correction of the sale details. If GSTR-1 for that period is not filed yet, the usual fix is to cancel the B2C invoice and issue a fresh tax invoice with the buyer's GSTIN; if it is already filed, the entry is amended in a later GSTR-1.

Section 37(3) sets the outer limit: an error in GSTR-1 details cannot be rectified after 30 November following the end of the financial year, or after you file the annual return, whichever is earlier. After that, the buyer cannot get the credit through your return. Which route to take (cancel and re-issue, or amend) is a judgement your CA should make for your case; the mechanics are covered in How to cancel or amend a GST invoice.

To avoid this, ask "Do you need a GST bill?" before printing, and save the GSTIN on the customer's record so it prints on every future bill.

What is B2C small vs B2C large in GSTR-1?

B2C large (Table 5) is an inter-State sale to an unregistered buyer with invoice value above ₹1 lakh, reported invoice by invoice. Everything else to unregistered buyers is B2C small (Table 7), reported as totals by rate and place of supply, net of credit and debit notes.

Most counter shops only ever use Table 7 and the HSN summary, plus the B2B section for the few business buyers. The difference between GSTR-1 and GSTR-3B is explained in this guide.