CGST Rule 46 ke hisaab se GST bill par yeh zaroori hai: dukan ka naam, address aur GSTIN, har financial year mein alag serial number, date, grahak ki details, HSN code, kapde ka description, quantity, value, tax rate aur tax amount, aur signature. Format sarkar ne tay nahi kiya, par yeh fields hone chahiye.
Ek example lete hain. (Yeh ek typical dukan ka example hai, asli dukan nahi.) Ek saree aur suit ki dukan hai jo ab Instagram aur WhatsApp se bhi order leti hai. Doosre shehar ka ek grahak poochta hai, “GST bill milega na?” Dukan waale ke paas haath se likhne waali bill book hai, aur woh soch mein pad jaate hain ki usmein kya kya hona chahiye.
Is post mein wahi samjhayenge.
GST registration chahiye ya nahi, yeh jaanne ke liye padhiye Instagram par bechne ke liye GST chahiye?
GST bill par zaroori details (CGST Rule 46)
CBIC ke flier “Tax Invoice and other such instruments in GST” mein saaf likha hai: “no format prescribed for an invoice”, lekin invoice rules kuch fields ko zaroori banate hain. CGST Rule 46 ke hisaab se, aasaan bhasha mein:
- Supplier yaani aapki dukan ka naam, address aur GSTIN
- Serial number, jo ek financial year mein unique ho (“a consecutive serial number”)
- Bill ki date
- Grahak registered ho toh uska naam, address aur GSTIN
- HSN code
- Kapde ka description
- Quantity aur unit (jaise piece ya metre)
- Total value aur taxable value (discount ke baad)
- Tax rate aur tax amount (CGST, SGST ya IGST)
- Doosre state mein supply ho toh place of supply aur state ka naam
- Aapka signature ya digital signature
Saare fields har bill par lagu nahi hote. CBIC ka flier bhi kehta hai ki “only applicable field are to be filled”.
Unregistered grahak: Rs 50,000 wala rule
Agar retail grahak GST mein registered nahi hai, toh Rule 46 kehta hai ki naam aur address, delivery address, aur state ka naam aur code tab likhna hai jab grahak unregistered ho aur “the value of taxable supply is fifty thousand rupees or more”. Matlab Rs 50,000 ya usse upar ke bill par yeh details zaroori hain. Chhote bill par bhi grahak ka naam aur phone likhna aapke hisaab ke liye achha rehta hai.
HSN code kya hai
HSN ka matlab hai Harmonized System of Nomenclature. Yeh har tarah ke saamaan ka ek code hai, taaki poore desh mein ek hi cheez ko ek hi naam se pehchana jaaye. Saree, kurti, shirt, dupatta, sab ke alag codes ho sakte hain.
Apne products ke sahi HSN code apne CA se ek baar confirm karwa lijiye aur unhe apni price list mein likh lijiye. Phir har bill mein wahi code daaliye.
Sample bill: kapde ki dukan (copy karne layak format)
Neeche ka bill ek example hai. Dukan, grahak aur saari rakam example numbers hain. GSTIN, HSN code aur tax rate jaan boojh kar khaali hain: inhe apne CA se confirm karke bhariye. Har field ke saath Rule 46 ka clause likha hai, taaki aap dekh sakein ki kyun zaroori hai.
Bill ka upar wala hissa
| Field | Kya likhein | Example | CGST Rule 46 |
|---|---|---|---|
| Dukan ka naam aur address | Poora naam aur pata | Example Saree Ghar, (aapka address) | 46(a) |
| Dukan ka GSTIN | Aapka 15 character GSTIN | (aapka GSTIN) | 46(a) |
| Bill number | Har financial year mein alag, 16 character tak, sirf akshar, number, hyphen aur / | ESG/26-27/0001 (example) | 46(b) |
| Bill ki date | Jis din bill bana | (bill ki date) | 46(c) |
| Grahak registered ho | Naam, address aur GSTIN | (grahak ka GSTIN) | 46(d) |
| Grahak unregistered, bill Rs 50,000 ya upar | Naam, address, delivery address, state ka naam aur code | (naam, address, state, code) | 46(e) |
| Grahak unregistered, bill Rs 50,000 se kam | Grahak maange toh wahi details | (agar maange) | 46(f) |
| Doosre state mein supply | Place of supply aur state ka naam | (state) | 46(n) |
| Delivery ka address alag ho | Delivery address | (address) | 46(o) |
Item wala hissa (example numbers)
| No. | Item | HSN | Qty | Rate (Rs) | Discount (Rs) | Taxable value (Rs) |
|---|---|---|---|---|---|---|
| 1 | Cotton saree | (CA se confirm) | 2 piece | 1,200 | 100 | 2,300 |
| 2 | Silk blend dupatta | (CA se confirm) | 1 piece | 800 | 0 | 800 |
| Total taxable value | 3,100 |
Tax aur total
| Line | Kya likhein | Example | CGST Rule 46 |
|---|---|---|---|
| CGST | Rate aur rakam | (rate %) , (Rs) | 46(l), 46(m) |
| SGST | Rate aur rakam | (rate %) , (Rs) | 46(l), 46(m) |
| IGST (sirf doosre state ke liye) | Rate aur rakam | (rate %) , (Rs) | 46(l), 46(m) |
| Total value of supply | Taxable value + tax | (Rs) | 46(j) |
| Reverse charge | Haan ya nahi | Nahi | 46(p) |
| Signature | Aapka sign ya digital sign (e-invoice par zaroori nahi) | (sign) | 46(q) |
Discount ke baad wali rakam hi taxable value hai: Rule 46(k) “taking into account discount or abatement, if any”. Example mein 2 saree x Rs 1,200 = Rs 2,400, Rs 100 discount, taxable value Rs 2,300.
Jo field aapke bill par lagu nahi hota, use khaali chhod dijiye. CBIC ka flier bhi kehta hai ki “only applicable field are to be filled”. Bade turnover wale business ke liye e-invoice QR code (46(r)) aur declaration (46(s)) ke alag niyam hain; apne CA se poochiye ki aap par lagu hai ya nahi.
Aam galtiyan
- Serial number repeat karna: do bill par ek hi number. Rule 46 ek financial year mein unique number maangta hai.
- HSN code chhod dena: jaldi mein HSN reh jaata hai. Price list mein code likh lenge toh nahi chhootega.
- Rate ya tax amount na likhna: sirf total likhna kaafi nahi. Rate aur tax amount alag dikhna chahiye.
- Grahak ki details: Rs 50,000 ya usse upar ke bill par unregistered grahak ka naam, address aur state likhna zaroori hai.
- Online order ka bill bhool jaana: WhatsApp ya Instagram wale order ka bhi bill banaiye.
Excel ya software
Shuru mein Excel ya Google Sheets ka template chal sakta hai. Bas har bill par serial number aapko khud dhyaan se badhana padega, aur online aur counter dono ke bill ek hi series mein rakhne padenge.
Jab bill zyada hone lagein, billing software se serial number, HSN aur tax khud lag jaate hain. Kapde ki dukan ke liye kya dekhein, yeh saree shop ke liye billing software mein hai. Agar aap online bhi bechte hain, toh online store wala billing software padhiye. Dukan ko online le jaane ke poore steps ke liye hamari apni dukan ko online kaise kare guide padhiye.
Related reading: billing software with online store, saree shop billing software, dukan ka stock register.
FAQ
GST bill par kya kya likhna zaroori hai?
CGST Rule 46 ke hisaab se dukan ka naam, address, GSTIN, unique serial number, date, grahak ki details, HSN, description, quantity, value, tax rate aur amount, aur signature. Jo field lagu ho wahi bhariye.
HSN code kya hai aur bill par kyun?
HSN saamaan ka ek tay code hai. Rule 46 ise bill ka zaroori field banata hai. Sahi code CA se confirm kijiye.
Kapdon par GST rate kitna hai?
GST rate sarkar notification se tay karti hai aur badal bhi sakti hai. Isliye yahan rate nahi likh rahe. Current CBIC rate notification aur apne CA se confirm kijiye. 1 November se GST changes mein kya tay hua hai aur kya abhi sirf prastav hai, yeh humari guide mein dekhiye.
Customer unregistered ho toh kya likhein?
Rule 46 ke mutabik Rs 50,000 ya usse upar ke bill par grahak ka naam, address, delivery address aur state ka naam aur code likhiye.
Excel bill ya billing software?
Kam bill ho toh Excel chal jaata hai. Bill badhne par software se serial number aur tax ki galtiyan kam hoti hain.
Yeh jaankari ke liye hai. Apne bill aur rate ke liye CA se confirm karein.
Aur guides ke liye Start here dekhiye.
Sources (checked 24 Oct 2026): CGST Rule 46, CBIC; CBIC GST invoice rules; CBIC flier, Tax Invoice and other such instruments in GST.
About the author: Pritam Nandi is the founder of Prilix Labs, the company behind Indi Andaz. He builds Indi Andaz from Ashoknagar Kalyangarh, West Bengal, to help local Indian shops sell online and bill at the counter from one place.
Indi Andaz by Prilix Labs: an online store with UPI, card and COD checkout, plus GST billing at the counter. No monthly fee, 5% only on delivered online orders, payment processing included. GST applies on the fee.
Prilix Labs, Ashoknagar Kalyangarh, North 24 Parganas, West Bengal 743222
Email: indiandazsocial@gmail.com
Phone: 8653001257
© 2026 Prilix Labs
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