Kirana store bill format

A kirana bill is a tax invoice (for a registered shop) or a bill of supply (for a composition shop or exempt items) with many low-value lines: grains, pulses, oil, spices, soaps and snacks. Two things make it tricky. First, the same product can carry different GST depending on how it is sold: loose, unbranded rice is exempt, while pre-packed and labelled rice is taxed. Second, many regular customers buy on a monthly account (udhaar), so the bill has to show what was paid and what is still due.

For monthly customers, send the bill on WhatsApp as soon as the order is packed. The customer sees the items and total before the goods arrive, and the running balance is never a surprise at the end of the month.

When to use it

• Daily counter sales in a grocery, provision or general store.
• Monthly bills for households that buy on credit.
• Bulk orders from hotels, messes and canteens.
• Home deliveries, where the bill goes with the bag.

The rules are those of a tax invoice (Rule 46) or bill of supply (Rule 49). On rates: since GST 2.0 (Notification 9/2025-Central Tax (Rate), from 22 September 2025), most packed food items, edible oils, ghee, butter, tea, sugar, toothpaste, toilet soap and hair oil are at 5%; detergents and many cleaning products stay at 18%. Fresh fruit and vegetables, loose unbranded cereals and flour, fresh milk and bread are exempt. “Pre-packaged and labelled” food (as defined under the Legal Metrology rules, up to 25 kg) is taxed even when unbranded.

A composition kirana issues a bill of supply with the composition declaration and no tax. Rates change by item, so check the HSN of anything new.