Shops and retail

GST invoice format for a kirana store (general provision store)

A kirana bill mixes exempt and taxable groceries on one sheet, so each line needs its own HSN and rate. Loose rice, wheat and salt are nil-rated, while the same rice or atta sold pre-packaged and labelled moves to 5%, and detergents stay at 18%. The bill should show quantity in kg, litres or pieces, the MRP-inclusive selling price split into taxable value and tax, and a separate total for exempt items so your GSTR-1 figures reconcile.

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Sample kirana store invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Wheat atta, pre-packaged and labelled (10 kg bag)	1101	2 BAG	420.00	840.00	5%
Basmati rice, loose (not pre-packaged)	1006	5 KGS	110.00	550.00	0%
Sugar, loose	1701	3 KGS	44.00	132.00	5%
Refined sunflower oil (1 litre pouch)	1512	4 LTR	150.00	600.00	5%
Iodised table salt (1 kg pack)	2501	2 PAC	28.00	56.00	0%
Detergent washing powder (1 kg)	3402	1 PAC	120.00	120.00	18%
Taxable value				₹2,298.00
GST (CGST + SGST, or IGST if inter-state)				₹100.20
Invoice total				₹2,398.20

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a kirana store invoice needs

Packed or loose flag: The same commodity changes rate depending on whether it is pre-packaged and labelled under the Legal Metrology Act. Marking each grain, pulse or flour line as loose or packed explains why one rice line carries 5% and another carries nil.
Unit of measure per line: Kirana sales run in kg, grams, litres, packets and pieces on a single bill. A clear UQC such as KGS, LTR or PCS on every line prevents quantity mismatches when you file HSN summaries in GSTR-1.
MRP printed on pack: For packaged goods the customer compares the bill with the MRP on the pack. Showing MRP next to the selling price makes it obvious that GST is inside the price and that no tax was added above MRP.
Exempt sub-total: Keeping nil-rated lines (loose atta, salt, fresh eggs) in a separate sub-total lets you report exempt turnover correctly and keeps the taxable value of the bill clean for your output tax calculation.
Credit (udhaar) account reference: Many neighbourhood customers settle monthly. A khata or account number on each bill links the invoice to the running ledger, so part-payments and month-end statements can be matched without rewriting bills.
Home delivery address: Phone orders delivered to homes need the delivery address on the bill. For an unregistered buyer, Rule 46 also asks for name and address once the bill value reaches fifty thousand rupees.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a kirana store

Loose versus pre-packaged grain decides the rate

Notification 10/2025-Central Tax (Rate) exempts rice and wheat that are not pre-packaged and labelled, while Notification 9/2025 puts pre-packaged and labelled rice and wheat flour at 5%. The notification defines pre-packaged and labelled as retail packs of up to 25 kg or 25 litres that must carry Legal Metrology declarations. A kirana owner who repacks rice into printed 5 kg bags with weight and price labels is therefore selling a taxable 5% product, even though the same rice weighed out from a sack on the counter is exempt. Your billing software should hold two separate item masters for these, not one item with a price change.

Composition scheme for small grocers

Most neighbourhood grocery shops fit the composition scheme because their turnover is below the threshold and they sell only within the state. A composition grocer cannot charge GST on the bill, must issue a bill of supply instead of a tax invoice, and must print that it is a composition taxable person not eligible to collect tax on supplies. The tax is paid from the shop's own margin at a flat rate on turnover. If you buy from a regular wholesaler you also lose input tax credit on those purchases, so compare the two options using your actual mix of exempt and 5% goods.

Daily consolidated bill for small cash sales

Rule 46 allows a registered retailer not to issue a separate tax invoice for a supply below two hundred rupees to an unregistered customer who does not ask for one, provided a consolidated tax invoice is prepared for all such sales at the end of each day. For a kirana counter that handles dozens of small cash purchases of milk, bread and biscuits, this daily consolidated invoice is the legal record. Your POS should still print a cash memo for the customer and roll the day's small sales into one consolidated invoice number.

MRP already includes GST

Packaged groceries carry an MRP that is inclusive of all taxes under the Legal Metrology (Packaged Commodities) Rules. When you bill such an item, work the taxable value backwards from the selling price rather than adding 5% on top. Charging tax above MRP is both a Legal Metrology violation and a common customer complaint. After the September 2025 rate cuts many older packs still carried the higher MRP, so a retailer selling below the printed MRP should still compute GST on the actual price charged, not on the MRP. The bill should make the inclusive treatment visible.

Common billing mistakes

Using one item code for rice in both loose and packed form, so the shop either charges 5% on exempt loose grain or under-charges on branded packs.
Adding GST on top of the MRP of packaged biscuits, oil or soap instead of extracting the tax from the price already printed on the pack.
Printing "GST included" on a composition shop's bill and showing a tax amount, which a composition dealer is not allowed to collect from customers.
Skipping the end-of-day consolidated invoice for sub-200 rupee cash sales, leaving a gap between cash in the drawer and declared turnover.

Kirana store GST invoice: FAQ

Is GST charged on loose rice and atta at a kirana store?

No. Rice and wheat sold loose, not pre-packaged and labelled, are exempt under Notification 10/2025-Central Tax (Rate). Wheat flour, rice and similar staples become taxable at 5% only when they are sold in retail packs that carry Legal Metrology declarations. Your bill should show the loose items at 0% and keep them out of the taxable total.

Can a kirana store issue a bill without GSTIN?

An unregistered grocer below the registration threshold issues a simple cash memo without any GST. A registered regular dealer must show its GSTIN on every tax invoice. A composition grocer shows its GSTIN on a bill of supply but does not charge tax. Never print a GSTIN you do not hold, and never show tax you are not allowed to collect.

What rate applies to soap, toothpaste and detergent in a grocery bill?

Under Notification 9/2025, toilet soap bars, toothpaste, hair oil and shampoo fall in the 5% schedule, while washing powders and other surface-active preparations of heading 3402 remain at 18%. That means a bill with bath soap and washing powder will carry two different rates, so code them as separate items in your billing software.

Do I need an e-way bill to deliver groceries to a customer?

An e-way bill is needed when the consignment value crosses the e-way bill threshold, which is fifty thousand rupees for inter-state movement and varies by state for intra-state movement. A normal home delivery from a neighbourhood kirana stays well below this, but a bulk order to a canteen or hostel may cross it, so check the value before dispatch.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · CBIC — Notification 10/2025-Central Tax (Rate), exempted goods · Commercial Taxes Directorate, West Bengal — 56th GST Council rate synopsis

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