What bill can a shop without a GST number give?
An unregistered shop gives a plain bill, also called a cash memo or retail invoice, that shows the sale but charges no GST. It must not be titled "Tax Invoice", must not show a GSTIN, and must not split the price into CGST and SGST.
GST law sets the format of a tax invoice (Rule 46) and a bill of supply (Rule 49), and both are for registered persons. There is no GST format for an unregistered shop's bill, because the shop is outside GST. Still, a clean, numbered bill protects you: it is your sales record for income tax and for any bank or loan, and it settles arguments with customers about price and returns.
| Document | Who issues it | Shows GST? | Shows GSTIN? |
|---|---|---|---|
| Tax invoice | Registered regular taxpayer selling taxable goods | Yes, rate and amount | Yes, the seller's (and buyer's if registered) |
| Bill of supply | Registered composition dealer, or a registered seller of exempt goods | No | Yes, the seller's |
| Plain bill / cash memo | Shop not registered under GST | No | No |
| Estimate / quotation | Anyone, before the sale | Only as a quote | Not a sale record |
Based on CGST Act s.31 and CGST Rules 46 and 49 as listed on taxinformation.cbic.gov.in, checked 16 October 2026.
Can I charge GST if I am not registered?
No. Section 32(1) of the CGST Act says a person who is not registered shall not collect any amount by way of tax. Writing "GST 5%" or "incl. GST" on your bill and keeping that money is exactly what the law forbids.
This also applies to the price you quote. If your supplier charged you GST, that GST is part of your cost. You can include it in your selling price, but you cannot show it as a separate tax line, and you cannot claim it back as input tax credit, because only registered persons get credit. If a customer insists on a GST bill, explain that your shop is not registered and give a plain bill. A business buyer who needs input tax credit will have to buy from a registered seller.
Is a kaccha bill or estimate slip legal?
A rough estimate slip is not illegal in itself, but it is not a proper record of a sale. If you are registered, Section 31 requires a tax invoice or bill of supply for the sale, so a kaccha slip in its place breaks the law; if you are not registered, it still leaves you with no clean sales record.
The problem with kaccha bills is practical. A handwritten slip with no number and no date cannot be matched to your cash, your stock or your bank deposits. When your CA prepares accounts, or a bank asks for proof of sales, or you need to show that your turnover is below the GST limit, unnumbered slips do not help. A numbered bill book or simple billing software costs little and fixes this.
If you are registered under GST, the rule is strict: a tax invoice (or bill of supply) must be issued for every taxable sale, except for small sales under ₹200 to unregistered buyers who do not ask for one, which go into a consolidated daily invoice. See our guide to B2C bill rules: ₹200, customer name, HSN and GSTIN.
Bill of supply or plain cash memo: which one is for me?
If you are not registered at all, you give a plain cash memo. A bill of supply is only for registered persons: composition dealers and registered sellers of exempt goods (Section 31(3)(c) and Rule 49).
A bill of supply carries the seller's GSTIN, a serial number unique for the financial year, the date, the buyer's details if registered, HSN code, description and value. An unregistered shop has no GSTIN to print, so calling its bill a "bill of supply" is wrong and confuses customers. The full comparison is in Bill of supply vs tax invoice, and the difference between a quotation, a proforma invoice and a tax invoice is in this guide.
What should a plain bill from an unregistered shop show?
Show enough to identify the sale and the shop: who sold, what, to whom, when and for how much. No GST law prescribes this, so the list below is good practice, not a legal format.
- Shop name, address and phone number
- A bill number that runs in sequence, so no bill can go missing unnoticed
- Date of sale
- Customer name and phone, at least for credit (udhaar) and high-value sales
- Item name, quantity, rate and amount for each line
- Discount, if any, and the final total
- Payment mode: cash, UPI, card or credit
- Return or exchange terms, if you have any
- No GSTIN, no "Tax Invoice" heading, no CGST/SGST lines
You can make such a bill for free with our invoice generator (leave the GST fields empty) or keep a printed, numbered bill book.
When must a small shop register even below ₹40 lakh?
Mainly when you sell to buyers in another State, or sell through an online marketplace that collects tax at source. Section 24 makes registration compulsory in these and some other cases, whatever your turnover.
The ₹40 lakh limit from Notification 10/2019 also does not cover everyone. It is for suppliers of goods only; a shop that also earns from services (repairs, for example) is normally tested against ₹20 lakh. It excludes ice cream, pan masala and tobacco sellers, and intra-State suppliers in the States the notification lists. Some exemptions for small online sellers and for inter-State supply of services have been notified separately over the years, so check your exact case with a CA before relying on them. The threshold rules are explained in detail in GST registration limit for shops.
- Count every outlet: the limit is on aggregate turnover under one PAN, not per shop.
- Register in time: a person becomes liable when turnover crosses the limit, so apply as soon as you get close.
- Voluntary registration: you may register below the limit, for example if business buyers want tax invoices with your GSTIN.
Can I use billing software without GST registration?
Yes. Billing software is useful without a GSTIN: it numbers bills in sequence, keeps stock and udhaar, and shows your real turnover, which tells you when you are getting close to the registration limit.
Look for software that lets you turn GST off for the shop and set items without tax, so bills print with no tax lines. When you register later, you add your GSTIN and tax rates to items and the same software starts printing tax invoices, with your old sales history intact.