Shops and retail

GST invoice format for a supermarket or departmental store

A supermarket bill is a long, barcode-driven tax invoice where food, personal care and household items carry different rates on the same receipt. Beyond the standard fields it should show the barcode or SKU on each line, the HSN and rate per line, offer and loyalty discounts applied before tax, and a rate-wise tax summary at the foot. Large chains above the dynamic QR turnover limit must also print a dynamic QR code on B2C invoices.

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Sample supermarket invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Glucose biscuits family pack (800 g)	1905	2 PAC	95.00	190.00	5%
Milk chocolate bar (150 g)	1806	3 PCS	120.00	360.00	5%
Instant coffee jar (200 g)	0901	1 PCS	540.00	540.00	5%
Anti-dandruff shampoo (340 ml)	3305	1 BTL	380.00	380.00	5%
Dishwash liquid gel (750 ml)	3402	2 BTL	165.00	330.00	18%
Fresh bananas	0803	2 KGS	60.00	120.00	0%
Taxable value				₹1,920.00
GST (CGST + SGST, or IGST if inter-state)				₹132.90
Invoice total				₹2,052.90

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

Extra fields a supermarket invoice needs

Barcode or SKU: Scanning drives every line on a supermarket bill. Printing the EAN or internal SKU makes returns and exchanges traceable to the exact product and batch, and stops cashiers from keying generic items with the wrong rate.
Rate-wise tax summary: A typical basket has nil, 5% and 18% lines. A footer table showing taxable value and CGST/SGST for each rate is what auditors and GSTR-1 reconciliation rely on, because line-level tax rounding rarely matches the total.
Offer or scheme description: Buy-one-get-one, combo packs and price-off offers change the value of each line. Naming the offer on the bill shows the customer how the price was reached and supports the discounted transaction value you report.
Loyalty points redeemed: When points are redeemed against a purchase, showing them as a separate line clarifies whether the redemption reduced the taxable value of the goods or was treated as a payment method, which affects the tax you report.
Counter and cashier ID: Supermarkets run many tills at once. Counter and cashier codes on each invoice help reconcile till cash, trace voids and explain gaps in invoice series that come from cancelled bills on a specific counter.
Dynamic QR code: Businesses whose aggregate turnover exceeds five hundred crore rupees must print a dynamic QR code on B2C invoices. Large chains need this block in the format; smaller supermarkets can leave it out.

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 supermarket

Buy-one-get-one is not a free supply

CBIC Circular 92/11/2019-GST clarifies that a buy-one-get-one offer is not a free supply. The offer is treated as two or more individual supplies made for a single price, the supplier keeps input tax credit on the free item, and the rate is decided under section 8 of the CGST Act. When identical items are bundled, the bill simply shows both at the same rate. When a 5% shampoo is bundled with an 18% hair styling gel for one price, the bundle is a mixed supply and the higher 18% rate applies to the whole consideration. The billing system must therefore flag bundles with different rates instead of printing the second item at zero value with no tax.

Discounts shown on the invoice reduce taxable value

Section 15(3) of the CGST Act excludes from value a discount given before or at the time of supply if it is recorded in the invoice. Supermarket price-offs, member prices and coupon discounts that appear on the bill therefore reduce the taxable value line by line. A discount given later, such as a cashback credited after the month closes, only reduces value if it was agreed in advance and the matching input tax credit is reversed by the buyer. For B2C sales the practical lesson is simple: show every discount on the bill itself.

Rates after the September 2025 rationalisation

From 22 September 2025, Notification 9/2025 moved most packaged foods such as biscuits, chocolates, coffee, pasta, sauces and namkeen to 5%, and personal care items such as shampoo, hair oil, toothpaste and toilet soap to 5% as well. Detergents, glassware, plastic household items and most electricals stay at 18%. Fresh fruit and vegetables remain exempt under Notification 10/2025. A supermarket must re-map its entire item master and re-test a sample basket at each till, because a stale master file is the most common source of wrong tax on receipts after any rate change.

E-invoicing and B2B sales from a store

Supermarkets often sell to small hotels, offices and caterers who want a tax invoice with their GSTIN for input tax credit. If your aggregate turnover crosses the e-invoice limit of five crore rupees, these B2B invoices must be reported to the Invoice Registration Portal and carry an IRN and signed QR code, while ordinary B2C receipts do not. The POS needs a B2B mode that captures the buyer GSTIN, place of supply and full HSN before generating the IRN, and it should block IRN generation when the buyer GSTIN fails the format check.

Common billing mistakes

Billing the free item in a buy-one-get-one offer at zero value with no tax, instead of applying the section 8 rate to the single price charged for the bundle.
Leaving pre-September 2025 rates in the item master so biscuits, shampoo or toothpaste are still billed at the old 12% or 18%.
Giving coupon or wallet discounts outside the invoice and then reporting the reduced value without the discount appearing on the bill.
Issuing an ordinary B2C receipt to a business buyer who needed a GSTIN-wise tax invoice, then trying to fix it with a manual bill later.

Supermarket GST invoice: FAQ

Does a supermarket bill need HSN on every line?

Notification 78/2020-Central Tax requires a 4-digit HSN on B2B invoices for businesses with turnover up to five crore rupees and 6 digits above that, while HSN is optional on B2C invoices for the smaller group. Supermarket software usually prints HSN on every line anyway, because it makes the HSN summary in GSTR-1 accurate.

How should loyalty point redemption appear on a GST invoice?

Show the gross price of goods, then the points redemption as a separate line. If the points function as a discount that the customer earned on earlier purchases, many retailers treat the redemption as a payment method and keep tax on the full price. Decide one treatment with your tax adviser and apply it consistently across all stores.

Are fresh fruits and vegetables taxable in a supermarket?

Fresh or chilled vegetables and fruits such as potatoes, tomatoes, bananas and citrus fruits are exempt under Notification 10/2025-Central Tax (Rate). Once they are processed, frozen or preserved they usually move to a taxable heading, so frozen peas and packed fruit pulp must be coded separately from the fresh produce counter.

When does a supermarket need a dynamic QR code on receipts?

Only when the registered person's aggregate turnover in any financial year since 2017-18 exceeds five hundred crore rupees. Large retail chains fall in this group and must print the dynamic QR code on B2C invoices. A single-store supermarket or a small local chain does not need it, though a static UPI QR for payment is still common.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · CBIC — Notification 10/2025-Central Tax (Rate), exempted goods · PIB — Simplified GST for Growth of Indian Commerce and Trade (56th GST Council) · GST Council — Circular 92/11/2019-GST on sales promotion schemes

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