A GST bill is not just a receipt. If a field is missing, your business customer may lose their input tax credit, and you may have to answer for it. Here is what a tax invoice must show, what you can leave out on small bills to ordinary customers, and when e-invoicing applies, in plain language.
Tax invoice or bill of supply?
A registered shop that charges GST issues a tax invoice. A shop under the composition scheme, or a shop selling only exempt goods, issues a bill of supply instead, which carries no GST. The rest of this article is about the tax invoice.
The fields a tax invoice must have
Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. For a shop, that means:
- Your shop's name, address and GSTIN.
- An invoice number: consecutive, unique for the financial year, up to 16 characters, using letters, numbers, hyphen (-) or slash (/).
- The date of the invoice.
- The buyer's name, address and GSTIN if the buyer is registered.
- For an unregistered buyer, when the bill is ₹50,000 or more: name, address and the state name and code.
- The HSN code of each item (see below for how many digits).
- A description, the quantity and the unit of each item.
- The total value, any discount, and the taxable value after discount.
- The GST rate and amount: CGST and SGST for a sale within your state, or IGST for a sale to another state.
- The place of supply with the state name, for sales to another state.
- Whether tax is payable under reverse charge.
- Your signature or digital signature, or that of someone you authorise.
How many digits of HSN?
If your aggregate turnover in the previous year was up to ₹5 crore, a 4-digit HSN code is required on invoices to registered buyers (B2B) and optional on bills to ordinary customers. Above ₹5 crore, a 6-digit HSN is required on every invoice. Your HSN codes also go into the HSN summary of GSTR-1, so it pays to get them right once, in your item list.
Small bills to ordinary customers
Most kirana and retail bills are B2C bills under ₹50,000. On these, you do not need the customer's name or address. Everything else about your shop, the items, the tax split and the invoice number still applies.
Invoice numbering that stays valid
An invoice number may be up to 16 characters and must be unique for the financial year. You can keep a separate series for each counter, such as K1/26-27/00045 (14 characters). Do not reuse numbers, and do not skip numbers to "tidy up"; a gap invites questions. Good billing software numbers bills for you and does not let a number repeat.
When do you need an e-invoice?
E-invoicing applies if your aggregate turnover crossed ₹5 crore in any financial year since 2017-18. It covers B2B invoices (and exports and credit or debit notes for them), not bills for ordinary customers. If you cross the limit during a year, e-invoicing starts from the next financial year. Most small shops are below this limit.
Quick check before you print
| Bill type | Buyer details needed | Tax shown |
|---|---|---|
| B2C, same state, under ₹50,000 | None | CGST + SGST |
| B2C, ₹50,000 or more | Name, address, state name and code | CGST + SGST or IGST |
| B2B (registered buyer) | Name, address, GSTIN | CGST + SGST or IGST |
| Composition or exempt sale | As above, but it is a bill of supply | No GST charged |
How KamaiPlus prints GST bills
KamaiPlus puts your GSTIN, the buyer's GSTIN for B2B bills, the HSN code on each line, a GST table and the CGST + SGST or IGST split on every bill, on a thermal slip or an A4 tax invoice. Invoice numbers run on their own, and the same bills make the GSTR-1 file at month end. See GST billing in KamaiPlus, or check a quick sum with the free GST calculator.
Source: Rule 46 of the CGST Rules, 2017, and the e-invoicing notifications issued under it. Rules and limits change; confirm the current position with your CA.
This article is general information, not tax or legal advice. GST rules change; check the GST portal or ask your CA before you file. Checked against official sources on 4 Oct 2026.