How to give a bill without a GST number

Which bill should your shop give?

The law behind it: Section 32 of the CGST Act says a person who is not registered shall not collect any amount by way of tax, and Section 31 says a registered person supplying exempt goods or paying tax under the composition scheme issues a bill of supply instead of a tax invoice. A regular registered shop gives a tax invoice; see the GST bill format guide for what it must show.

When does a shop need a GST number?

Turnover here is the total of all your sales, not profit. The ₹40 lakh limit is for shops that sell only goods; a boutique that also charges for stitching sells a service too, so ask your CA whether the ₹20 lakh limit applies to you. Some shops must register even below the limit, for example when they sell goods to customers in another state; selling through online marketplaces has its own rules. You can also register voluntarily, but then GST rules apply to all your sales.

Keep a numbered bill for every sale even while you are below the limit: your bills are how you and your CA know when you are getting close.

What to write on a bill without GST

• Shop name, address and phone number
• A bill number that runs in order (1, 2, 3… or INV-1001, INV-1002…) and the date
• Customer name and mobile, if you have them (not required for a walk-in sale)
• Each item with quantity, rate and amount; size or colour if it helps with exchanges
• Discount, if any, and the total to pay
• How it was paid: cash, UPI, card, or udhaar (pay later)

Leave out: any GSTIN, the words “Tax invoice”, CGST, SGST or IGST lines, and lines like “GST included” or “inclusive of all taxes” that suggest you collected GST. HSN codes are not needed on a plain bill.

Example: a non-GST bill from Tap & Bill

A small clothing shop on No GST sells two kurtis, leggings and a dupatta, gives ₹50 off, and the customer pays ₹2,000 in cash. This is the receipt exactly as it prints on a 58 mm thermal printer:

        SAI FASHION HUB
     Shop 12, MG Road, Pune
         Ph: 9820012345
--------------------------------
Bill: INV-1042    14/10/26 11:42
Cust: Ramesh
Mob : +91 9876543210
--------------------------------
Item          Qty  Rate   Amount
Kurti           2   650    1,300
  M - Maroon
Leggings        1   350      350
Dupatta         1   400      400
--------------------------------
Subtotal                   2,050
Discount                     -50
--------------------------------
TOTAL                   Rs 2,000
Paid by                     Cash
--------------------------------
    Thank you! Visit again.
    Billing by Tap & Bill -
         tapandbill.in

The same bill goes to the customer on WhatsApp as a PDF. Thermal receipts print in English; the PDF can be in English, Hindi or Gujarati.

Bill of supply format (composition dealers and exempt goods)

Rule 49 of the CGST Rules lists what a bill of supply must contain:

• Name, address and GSTIN of the shop
• A serial number of up to 16 characters (letters, numbers, “-” and “/”), unique for the financial year
• Date of issue
• Name, address and GSTIN of the buyer, if the buyer is registered
• HSN code of the goods
• Description of the goods, and their value after any discount
• Signature of the shop owner or an authorised person (not needed on an electronic bill)

A composition dealer must also write “composition taxable person, not eligible to collect tax on supplies” at the top of every bill of supply, and “composition taxable person” on the signboard of the shop (Rule 5 of the CGST Rules). The composition tax is paid by the shop from its own turnover; it is never added to the customer’s bill.

Honest note on Tap & Bill: with No GST and your GSTIN saved, Tap & Bill prints your GSTIN and no tax, but it does not yet print a “Bill of supply” heading or the composition line at the top, and it prints HSN codes only on tax invoices. If you are a composition dealer, check with your CA before using these bills, and tell us if you need a proper bill of supply.

Making bills without GST in Tap & Bill

1. Choose No GST

   Settings → GST → “Does your shop charge GST?” → No GST (“Shop is not GST-registered. Bills show no tax.”). New shops start here. The owner can change it in the Android app or on the computer.

2. Leave the GSTIN empty

   Under Shop details, keep GSTIN empty. Whatever you type there is printed on every bill.

3. Bill as usual

   Tap items or use the Quick bill keypad, add the customer or keep it walk-in, and pick cash, UPI (your QR shows the amount), card, split or udhaar.

4. Print and WhatsApp

   The bill has no tax lines and no Tax invoice heading. Reports still show daily sales, cash and UPI, and udhaar.

Don’t only switch off the tax invoice. “Print GST tax invoice” controls the heading, HSN and CGST + SGST layout. If GST is set to Clothes rule or Same rate, GST is still added to the bill (shown as “GST 5%”), even with the tax invoice switched off. A shop without a GST number must choose No GST.

When you register later: save your GSTIN, choose the Clothes rule (5% up to ₹2,500 a piece, 18% above) and switch on “Print GST tax invoice” on the computer. Your customers, items and bill numbers carry on.

In Hindi: बिना GST के बिल कैसे बनाएं

GST नंबर नहीं है तो सादा बिल दें: दुकान का नाम, बिल नंबर, तारीख़, आइटम, रकम और कुल। बिल पर GST न जोड़ें, GSTIN या “टैक्स इनवॉइस” न लिखें। Tap & Bill में Settings → GST में “GST नहीं” चुनें।

Mobile se bill kaise banaye without GST? Tap & Bill kholiye, Settings → GST mein “No GST” (GST नहीं) chuniye, phir item tap karke bill banaiye: bill par koi GST nahi lagega, aur bill printer par print hoga ya WhatsApp par jayega. Poora tareeka Hindi mein: मोबाइल से दुकान का बिल कैसे बनाएं।

Sources (CBIC, checked 14 October 2026): CGST Act, Section 32 · Section 31 · CGST Rules, Rule 49 · Rule 5 · CBIC: GST, an update (registration limits). A guide, not tax advice: confirm your case with your CA.