A paper trader supplies printing paper, coated board, kraft and packaging to printers and converters, and the invoice is read by people who calculate everything from GSM and size. Beyond the standard fields, show GSM, sheet size or reel width, reams or reel weight, brightness or grade, mill name, and keep a separate line for each paper type because writing and printing paper, coated board and kraft sit under different headings, and corrugated boxes moved to 5% in 2025.
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Art board coated 300 GSM, 25 x 36 in (packet of 100)
4810
20 PKT
2,650.00
53,000.00
18%
Kraft paper reel 120 GSM, 36 in
4805
1200 KGS
42.00
50,400.00
18%
Corrugated paper boxes 3-ply, 12 x 10 x 8 in
4819
2000 NOS
14.50
29,000.00
5%
Taxable value
₹2,06,400.00
GST (CGST + SGST, or IGST if inter-state)
₹33,382.00
Invoice total
₹2,39,782.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a paper trader invoice needs
GSM and size
Printers price jobs by GSM and sheet size, such as 70 GSM 23 x 36 in or 300 GSM board. These two numbers on every line are what the buyer checks first.
Reams, packets or reel weight
Sheets are sold by ream and packet; reels are sold by weight. Recording the unit and the net weight lets the buyer weigh the reel on receipt.
Mill and grade
Mill-branded maplitho and board from different mills vary in quality. Printing the mill and grade prevents disputes about substitution.
Reel number
Each reel carries a mill number. Quoting it lets you trace a defective reel back to the mill and supports a quality claim.
Cutting charges
Traders often cut reels to sheets. Showing cutting on the invoice keeps it within the value of the paper supplied.
Delivery mode
Reels move by truck and sheets by tempo; the transport document and e-way bill details belong on the invoice.
Brightness / shade
Printing paper is sold by brightness (for example natural shade vs high-bright) and buyers reject reams that do not match approved samples. Recording the shade avoids returns after a print run.
Moisture-proof packing
Reams wrapped in moisture-proof packing and reels with end caps protect paper in monsoon transit. Stating packing on the invoice supports transit damage claims against the transporter or insurer.
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)
Uncoated writing and printing paper (4802), other than uncoated paper and paperboard for exercise books and notebooks, which is excluded from that entry and dealt with separately, other uncoated paper and paperboard including kraft (4805) and coated paper and board (4810) are listed in the 18% schedule of Notification 9/2025. Cartons, boxes and cases of corrugated or non-corrugated paper or paperboard (4819 10, 4819 20) are listed in the 5% schedule, a change that packaging buyers ask about frequently. Recovered waste paper (4707) is at 5%. A paper trader who also deals in boxes must therefore run two slabs.
Paper for exercise books and printed matter
Printers you supply may produce items that are themselves taxed at lower or nil rates, such as books and certain printed matter. That does not change your rate on paper; you charge the rate for the paper's heading. The printer's credit position is their concern.
Mill rate differences and quantity discounts
Mills give quantity and turnover discounts to paper traders through credit notes. Reduce your input tax credit by the GST in those notes. When you pass discounts to printers, give them on the invoice or through linked credit notes so the reduction is valid.
Reels by weight and tolerance
Mills allow a weight tolerance on reels. Bill on actual weight and mention any tolerance, so that a buyer's weighing on receipt does not lead to credit disputes.
Credit periods, interest and delayed payments
Printers often pay paper traders after 60 to 90 days. Under section 16(2) of the CGST Act, a buyer who does not pay the supplier within 180 days of the invoice must reverse the input tax credit claimed until payment is made. That rule creates pressure on printers to clear old paper bills, and traders can point to it in collection follow-up. If you charge interest for late payment, the interest is part of the value of supply under section 15 and needs its own GST invoice or debit note at the time it is charged; it cannot be quietly added to the next paper bill.
Waste and trims sold back
Converters and printers generate trims and waste which some paper traders buy back. Waste paper you purchase from registered printers comes with their tax invoice at the 5% rate for heading 4707. Purchases of waste paper from unregistered collectors are outside the metal-scrap reverse charge notification, so check whether any other reverse charge entry applies before paying the collector.
Common billing mistakes
✕Billing corrugated boxes at 18% after they moved to 5%.
✕Using one HSN for all paper instead of 4802, 4805 and 4810 as applicable.
✕Printing only reams without GSM and size, which makes the invoice useless for the printer's costing.
✕Adding late-payment interest to a later paper bill without a separate debit note.
Paper trader GST invoice: FAQ
What is the GST rate on printing paper?
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Uncoated writing and printing paper under 4802 is in the 18% schedule.
What is the GST rate on corrugated boxes?
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Corrugated and non-corrugated paper cartons, boxes and cases under 4819 10 and 4819 20 are in the 5% schedule.
Can I bill reels per kilogram?
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Yes. Reels are commonly billed per kilogram, with each reel number and its net weight listed. Generate the e-way bill with the same total weight, because a truck of reels almost always crosses the Rs 50,000 threshold and officers compare the documents.
Do I charge GST on cutting charges or late-payment interest?
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If you cut your own reels to sheets for the buyer, the charge is part of the paper's value and taxed at the paper's rate. Interest charged for delayed payment is also part of the value of supply and needs a debit note when charged.
How do I record GSM?
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Include GSM and size in the description, as they define the product. Some traders add separate columns.