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Trade bill format

Garments shop bill format

In a clothes shop, the GST rate depends on the price of each piece. The bill has to work that out line by line.

What it is

A garments bill is a tax invoice for apparel, made-up textiles and footwear. Bills often carry size and colour, a barcode or style code, discounts and an exchange policy. The one thing that trips up most shops is the GST rate: it is not fixed per category, it depends on the sale value of each piece.

Sizes, colours and barcodes make clothing bills long, and season sales add discounts on top. Printing the size and style code on the bill, and keeping the barcode on each piece, turns an exchange into a quick scan instead of a hunt through the shelves, and keeps the stock of each size right.

When to use it

  • Counter sales in clothing, saree, kids' wear and footwear shops.
  • Festive and sale-season bills with discounts.
  • Exchanges and returns, which need a credit note or sales return.
  • Wholesale to retailers, with GSTIN.

Sample garments shop bill

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

Download blank PDFDownload Excel template
Fashion HubFC Road, ShivajinagarPune, Maharashtra 411004GSTIN: 27AAJFF5502E1ZPPhone 98909 55020
TAX INVOICE
CustomerPriya MoreAundh, PuneMobile 99700 18432
Bill No.
FH/26-27/3307
Date
19-11-2026
#ItemHSNQtyRateDiscGSTAmount
1Cotton kurta, womenSize M · Teal · 890410223057162042 pcs1,250.005%2,500.00
2Denim jeans, menSize 32 · Dark blue62031 pcs1,899.005%1,899.00
3Linen blazer, menSize 40 · Beige · above ₹2,500 per piece62031 pcs3,200.0018%3,200.00
4Round-neck T-shirtSize L · Pack offer61093 pcs499.0010%5%1,347.30
Amount in words

Rupees Nine Thousand Eight Hundred Ten Only

Exchange

Exchange within 7 days with this bill and tags intact. No exchange on sale items.

Taxable value₹8,946.30
CGST @2.5% on 5,746.30₹143.66
SGST @2.5% on 5,746.30₹143.66
CGST @9% on 3,200.00₹288.00
SGST @9% on 3,200.00₹288.00
Round off+0.38
Total₹9,810.00
For Fashion HubAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

The invoice follows Rule 46. Under GST 2.0 (Notification 9/2025-Central Tax (Rate), from 22 September 2025), apparel and made-up articles of chapters 61, 62 and 63, and footwear, are at 5% when the sale value is up to ₹2,500 per piece and 18% above ₹2,500. The value is per piece, after discount, so a discount can move an item into the lower rate. Fabrics are at 5%.

For exchanges, record the return (sales return / credit note) and bill the new item, so stock and GST both stay right.

Fields on a garments shop bill
FieldWhy it is there
Shop name, address, GSTINRule 46(a)
Bill number and dateRule 46(b), (c)
Item, size, colour, style or barcodeRule 46(h); makes exchanges easy
HSN (61, 62, 63, 64)Rule 46(g)
Rate per piece and discountDecides the GST slab
GST rate per line5% or 18% depending on value per piece
Exchange and return policyAvoids disputes at the counter

Make it in billinginfo

  1. Add items with their barcode, or print barcode labels from billinginfo for items that have none.
  2. Set each item's GST rate: 5% for pieces up to ₹2,500, 18% above; you can change it on any bill line.
  3. Bill at the Counter by scanning, or with + Create → Bill / Invoice.
  4. For an exchange, record a Sales Return for the old piece and bill the new one.
  5. Send the bill on WhatsApp so the customer has it for exchanges.
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FAQ

Questions about the garments shop bill

Something else on your mind? Write to us or see the help page.

What is the GST on clothes in 2026?

5% when the sale value is up to ₹2,500 a piece, 18% above, for most apparel and footwear (GST 2.0, from 22 September 2025).

Is the ₹2,500 limit before or after discount?

It applies to the sale value per piece, which is after the discount shown on the bill.

Can one bill have both 5% and 18% items?

Yes. The tax summary shows each rate separately.

How do I handle exchanges?

Record the return of the old piece and bill the new one, so stock and GST stay correct.

Which HSN applies to kurtas and sarees?

Most apparel falls in chapters 61 (knitted) and 62 (woven); sarees sold as fabric fall in the textile chapters. Check the exact code in the HSN finder.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

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