Bill format for shops and small businesses
The right bill format depends on one thing: your GST status. Here is which bill to give, and what it must show.
| Your status | Bill to issue | Can you charge GST? |
|---|---|---|
| Regular GST registered | Tax invoice | Yes, shown as CGST + SGST or IGST |
| Composition scheme | Bill of supply, marked as a composition taxable person | No |
| Not registered (below threshold) | Bill of supply or simple cash memo | No |
Selling to walk-in customers
For a sale to an unregistered customer below ₹50,000, a tax invoice does not need the customer's name and address. Your GSTIN, a serial number, date, item, HSN, value and tax are still required. For very small sales where the customer doesn't ask for a bill, GST rules allow one consolidated invoice at the end of the day; check the current limit and conditions with your CA.
Selling to other businesses
If your buyer is GST registered, always put their GSTIN on the invoice. Without it they cannot claim input tax credit, and they may delay payment or ask you to reissue the bill.
Composition dealers
Under the composition scheme you pay tax at a flat rate on turnover but cannot collect GST from customers. Your bill must say you are a composition taxable person not eligible to collect tax.
Last updated 2026-10-03. General information, not tax advice.