How to make a GST bill: what must be on it, with a simple format

A customer asks for a GST bill, or a trader you sell to wants one for his input tax credit. You have the GSTIN, but what exactly has to go on the paper? A handwritten cash memo with a total at the bottom is not enough. Here is how to make a GST bill that the law accepts.

This guide lists what a GST bill must show, in the order most shops print it, works through one real-looking shop bill, and explains the few cases that trip people up: bills to another state, prices that already include GST, and shops with no GST number. The GST calculator beside the guide follows along, so you can try each example with your own numbers.

What must be on a GST bill

The law calls it a tax invoice. Rule 46 of the CGST Rules lists what it must carry. For an everyday shop bill, that comes down to this:

Part of the bill	What to write
Seller	Your shop’s name, address and GSTIN
Bill number	A running number, up to 16 characters, unique for the financial year (letters, numbers, – and / are allowed)
Date	The date you issue the bill
Buyer	Name, address and GSTIN if the buyer is registered
Items	Description, HSN code, quantity and unit (pcs, kg, box)
Value	Total value, and the taxable value after any discount
Tax	GST rate and tax amount: CGST and SGST, or IGST
Other state	Place of supply with the state name, for a sale to another state
Reverse charge	Whether tax is payable on reverse charge (usually “No” for a shop)
Signature	Signature of you or your staff (not needed on an electronic bill)

For an unregistered customer, the name and address are needed only when the bill is ₹50,000 or more, or when the customer asks for them. The title on top should say “Tax invoice”, so nobody mistakes it for an estimate.

The HSN code tells the tax office what the item is. A shop with yearly turnover up to ₹5 crore must write at least 4 digits on bills to registered buyers; above ₹5 crore, 6 digits on every bill. Your supplier’s bill usually already shows the code for each item, so copy it from there.

A bill with GST charged but no GSTIN, or no bill number, is not a valid tax invoice. Your buyer cannot claim credit on it, and it can cause trouble for you in a check.

A simple GST bill format, worked out

Take Senthil, who runs a general store near the bus stand in Villupuram. A local electrician, who is not registered for GST, buys six bath soaps at ₹40, two toothpastes at ₹95 and a phone charger at ₹450. Soap and toothpaste are at 5% since 22 September 2025; a charger is at 18%. The prices are before GST.

Item	HSN	Qty	Rate	Taxable value	GST	Tax
Bath soap	3401	6	₹40	₹240.00	5%	₹12.00
Toothpaste	3306	2	₹95	₹190.00	5%	₹9.50
Phone charger	8504	1	₹450	₹450.00	18%	₹81.00
Total				₹880.00		₹102.50

Because the bill has two rates, show the tax for each rate separately:

Rate	Taxable value	CGST	SGST
5%	₹430.00	₹10.75	₹10.75
18%	₹450.00	₹40.50	₹40.50
Total	₹880.00	₹51.25	₹51.25

The bill total is ₹982.50. Many shops round it to ₹983 and print a small “Round off +₹0.50” line, which is common practice. The calculator’s Invoice mode works out the same totals for up to 30 lines and gives the amount in words for the bottom of the bill.

A GST bill is just a normal bill with four extra things: your GSTIN, the HSN code, the rate on each line and the tax shown by rate.

CGST and SGST, or IGST: a bill for another state

Where the goods go decides how the tax is split, not where the buyer lives.

• Same state (Villupuram to Kallakurichi): half the GST is CGST, half is SGST. An 18% item is 9% + 9%.
• Another state (a courier parcel to a buyer in Bengaluru): the whole GST is IGST. An 18% item is 18% IGST.

The rate and the total do not change. The ₹450 charger still costs ₹531 with tax. On an inter-state bill, also write the place of supply with the state name and code, for example “Karnataka (29)”. Tamil Nadu’s code is 33, the first two digits of every Tamil Nadu GSTIN.

When the price already includes GST

Most shop prices are shown with GST included. The bill still has to show the taxable value and the tax separately, so you work backwards:

Price before GST = price with GST × 100 ÷ (100 + rate)

A charger tagged ₹531 at 18% is ₹531 × 100 ÷ 118 = ₹450 before tax, and ₹81 of GST. Do not take 18% off ₹531: that gives ₹435.42, which is wrong. The calculator’s Remove GST mode does this in one step.

Bill without a GST number: plain bill or bill of supply

Not every shop has to register. A shop that sells only goods can stay unregistered while its yearly turnover is up to ₹40 lakh (Tamil Nadu uses this limit; some states use ₹20 lakh). An unregistered shop cannot charge GST and must not print “GST” on its bill. It gives an ordinary cash bill.

Two kinds of registered sellers give a bill of supply instead of a tax invoice:

1. Sellers of exempt goods only, such as fresh vegetables or milk.
2. Shops in the composition scheme. They pay a small tax on turnover themselves and cannot collect GST from customers. Their bill of supply must say, on top: “composition taxable person, not eligible to collect tax on supplies”.

A bill of supply carries the same seller details, number, date, HSN and value, but no tax columns.

How to make a GST bill in Excel, on mobile or in billing software

You can make a valid GST bill any of these ways. What matters is the details, not the tool.

• A printed bill book: fine for a few bills a day. Get it printed with your GSTIN and running numbers, and work out the tax per line with a calculator.
• Excel or Google Sheets: one sheet as the bill format, with formulas for tax per line. Keep a second sheet as the register of bill numbers, so no number repeats or is skipped.
• A phone app or billing software: picks the HSN and rate from the item, splits CGST and SGST by itself, numbers the bills and prints. It also keeps the sales register you need for GSTR-1. Our guide to billing software for a small shop compares the options and what they cost.

E-invoices with an IRN and QR code are needed only when the business’s yearly turnover has crossed ₹5 crore in any year since 2017-18. A small shop’s normal bill is not an e-invoice.

Questions

How do I make a GST bill?

Write your shop’s name, address and GSTIN, a unique bill number and the date, then each item with its HSN code, quantity, taxable value, GST rate and tax. Split the tax into CGST and SGST for a sale in your state, or IGST for another state, and total it. Add the buyer’s GSTIN if they are registered, and sign it.

Can I make a GST bill without a GST number?

No. Only a GST-registered seller can charge GST and issue a tax invoice. An unregistered shop gives a plain bill without any GST, and a composition-scheme shop gives a bill of supply.

What is the difference between a tax invoice and a bill of supply?

A tax invoice charges GST and shows the tax on each line, so a registered buyer can claim it back. A bill of supply has no tax on it; it is used for exempt goods and by composition-scheme sellers.

Is a GST bill needed for a sale under ₹200?

The law lets a registered seller skip the tax invoice for a sale under ₹200 to an unregistered buyer who does not ask for one. You then make one consolidated tax invoice for all such sales at the end of the day. If the customer asks for a bill, give one.

How do I make a GST bill for another state?

Charge IGST at the full rate instead of CGST and SGST, and write the place of supply with the state’s name and code, for example “Karnataka (29)”. The total with tax stays the same as a same-state bill.

Do I need to write the HSN code on every bill?

A shop with turnover up to ₹5 crore must write at least 4 digits of the HSN code on bills to registered buyers; above ₹5 crore, 6 digits on all bills. Writing it on every bill is the simplest habit, and billing software does it for you.