Wholesale and trading

GST invoice format for a wholesaler (general merchandise)

A wholesaler's GST invoice is almost always a B2B tax invoice, so the buyer's GSTIN, the place of supply and a correct HSN for every line decide whether the retailer can claim input tax credit. Beyond the standard fields, it should show quantities in the unit the trade actually moves (case, outer, dozen, piece), the trade discount given below MRP, the transporter or vehicle details for the e-way bill, and the credit terms agreed with that retailer.

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Sample wholesaler invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Glucose biscuits 800 g family pack (carton of 12)	1905	10 CTN	1,150.00	11,500.00	5%
Toilet soap bar 100 g (outer of 48)	3401	6 OUTER	1,680.00	10,080.00	5%
Detergent powder 1 kg (bag of 20)	3402	5 BAG	1,720.00	8,600.00	18%
Ball point pens, blue (box of 50)	9608	8 BOX	210.00	1,680.00	18%
LED bulb 9 W B22 (pack of 10)	8539	4 PACK	640.00	2,560.00	18%
Taxable value				₹34,420.00
GST (CGST + SGST, or IGST if inter-state)				₹3,390.20
Invoice total				₹37,810.20

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

Extra fields a wholesaler invoice needs

Case / outer and loose quantity: Wholesale goods move in cartons and outers but are often broken into loose pieces for small retailers. Showing both the pack size and the number of cases avoids disputes when a retailer counts the delivery against the bill.
Trade discount column: Wholesale prices are quoted as a discount off MRP or list price. A separate discount column, deducted before tax, proves the taxable value was reduced at the time of supply and keeps GST calculated on the lower figure.
Retailer's GSTIN and shop name: Most counter buyers are registered kirana, general and stationery stores who need the credit. Printing the exact GSTIN they registered with, not the owner's personal name, lets the invoice flow correctly into their GSTR-2B.
Salesman / route code: Wholesalers send salesmen on fixed beat routes. A route or salesman code on the bill makes it easy to track collections, commissions and returns by route without a separate register.
Credit days and due date: Retailers usually buy on 7 to 30 days' credit. Printing the due date and the agreed credit days on the invoice gives a clear reference for follow-up and for any interest you charge on late payment.
E-way bill number and vehicle: Consignments above Rs 50,000 moved by tempo or truck need an e-way bill. Noting the EWB number and vehicle number on the invoice links the document the officer checks on the road with your tax invoice.

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 wholesaler

One invoice, several rates after GST 2.0

A general wholesaler's cart now mixes 5% and 18% goods on one bill. Since 22 September 2025, many daily-use items such as biscuits, toilet soap bars, toothpaste and hair oil sit in the 5% schedule, while detergents, cleaning preparations, stationery pens and electrical goods stay at 18%. The invoice must carry the rate line by line, not one blended rate at the bottom, and the tax summary should total taxable value and tax separately for each slab. If your old billing master still holds pre-September rates, update the item master before printing, because a retailer who claims credit on a wrongly charged 12% or 28% line can be asked to reverse it.

Trade discounts and schemes reduce value only if on the invoice

Under section 15(3) of the CGST Act, a discount is excluded from the taxable value only when it is given before or at the time of supply and recorded in the invoice. Quantity schemes such as 'buy 10 cartons, get 1 free' should be shown as a free line with zero value or as a discount on the paid cartons. Year-end turnover discounts settled later need a GST credit note that is linked to the original invoices and agreed in advance; otherwise you continue to owe tax on the undiscounted price.

E-way bill for town and upcountry deliveries

Rule 138 requires an e-way bill when the value of a consignment exceeds Rs 50,000, which a single wholesale load easily crosses. Inter-state deliveries always need one above that threshold; for intra-state movement each state notifies its own limit, so check yours. Part B (vehicle details) must be filled before the tempo leaves, and when one vehicle carries bills for several retailers on a beat, generate a consolidated e-way bill. Keep the invoice copy marked 'duplicate for transporter' with the driver.

Composition is possible, but B2B buyers lose credit

A wholesaler whose turnover is within Rs 1.5 crore can opt for composition and pay 1% on turnover of goods, but must then issue a bill of supply, cannot collect GST from the buyer and cannot pass input tax credit. Because nearly every customer of a wholesaler is a registered retailer who wants credit, composition usually hurts sales. If you do opt in, print 'composition taxable person, not eligible to collect tax on supplies' on every bill.

TDS under section 194Q from large buyers

A buyer with turnover above Rs 10 crore in the previous year must deduct 0.1% income-tax TDS on purchases from you once they exceed Rs 50 lakh in the year. This does not change the GST invoice, but your receivables ledger should expect the short receipt, and the invoice reference helps you match the TDS shown in Form 26AS.

Common billing mistakes

Charging one GST rate on the whole bill because the old software defaulted to it, even though biscuits and soap now sit at 5% while detergent and pens remain at 18%.
Writing 'scheme discount' on a separate slip instead of the tax invoice, which leaves GST payable on the full undiscounted value.
Billing a retailer under the proprietor's name and PAN instead of the shop's registered GSTIN, so the invoice never appears in the buyer's GSTR-2B.
Sending a multi-drop tempo without a consolidated e-way bill when the combined load crosses Rs 50,000.

Wholesaler GST invoice: FAQ

Can a wholesaler issue one invoice for goods at different GST rates?

Yes. A single tax invoice can carry lines at 5%, 18% or any other rate, provided each line shows its own HSN, taxable value and rate, and the summary totals CGST and SGST (or IGST) separately. Splitting into separate invoices by rate is not required, though some wholesalers do it to keep returns simple.

How should free goods given under a scheme be billed?

Show the free quantity on the same invoice, either as a separate line at zero value or by reducing the rate of the paid quantity. Because the free goods are part of a single priced deal, no separate tax is due on them, but the stock must move under an invoice so your inventory reconciles.

Do I need to print MRP on a wholesale invoice?

GST law does not require MRP on the invoice, but most wholesalers print it because retailers check margin against MRP and because the discount is calculated from it. If you print it, keep it in its own column so nobody confuses MRP with the taxable value.

What if a retailer returns damaged cartons?

Issue a credit note under section 34 that refers to the original invoice number and date, shows the returned quantity and reverses the tax. The retailer must reduce its input tax credit by the same amount, so both sides should report it in the same month.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations

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