Footwear bill format
What a footwear GST bill should carry — for the counter receipt and for the wholesale invoice.
What every GST bill must show
- Your shop's name, address and GSTIN.
- A bill number — consecutive, unique within the financial year, at most 16 characters — and the date.
- The buyer's name; for a registered buyer (B2B) also the address and GSTIN.
- For each line: description, HSN code, quantity and unit, price, discount and taxable value.
- The rate and amount of CGST and SGST, or of IGST for a buyer in another state, and the place of supply.
- The total, and a signature or digital signature.
For small sales to unregistered customers you may leave out the buyer's details, but a shop that saves the mobile number can find the bill again for an exchange.
What a footwear bill adds
- Article, colour and size on every line. “Shoe ×1” is no use when the customer comes back to exchange.
- Quantity in pairs.
- MRP and discount, so that the customer sees what was taken off.
- A slab-wise tax summary, because one bill can carry pairs at 5% and pairs at 18%.
- Exchange terms and, where you give them, warranty terms.
- The salesman's name or code, if you pay incentives.
Example: counter bill lines
| Item | HSN | Pairs | MRP | Disc. | Amount | GST |
|---|---|---|---|---|---|---|
| Art. 2041 Formal, Black, 8 | 6403 | 1 | ₹3,499.00 | ₹0.00 | ₹3,499.00 | 18% |
| Art. 1178 Sandal, Tan, 7 | 6402 | 1 | ₹999.00 | ₹0.00 | ₹999.00 | 5% |
| Tax summary | Taxable value | CGST | SGST | Total |
|---|---|---|---|---|
| 5% | ₹951.42 | ₹23.79 | ₹23.79 | ₹999.00 |
| 18% | ₹2,965.26 | ₹266.87 | ₹266.87 | ₹3,499.00 |
| Bill total | ₹4,498.00 |
Prices here include GST, so the tax is taken out of each price rather than added. The article numbers are made up for the example.
Wholesale invoice
A wholesale invoice carries the same GST details, plus what the trade needs:
- Sizes across: one line per article and colour, a column per size, quantities under.
- Pairs and cartons totalled.
- The party's GSTIN; IGST when the party is in another state.
- Transporter, LR / bilty number, number of cartons, freight to-pay or paid, vehicle number.
- An e-way bill when the consignment value crosses the limit that applies to you.
If you are not charging GST
A composition dealer does not charge GST on the bill and issues a bill of supply instead of a tax invoice, with the words “composition taxable person, not eligible to collect tax on supplies”. A shop that is not registered issues a plain bill and shows no GST.
Paper sizes
A 58 mm or 80 mm thermal roll suits a busy counter. A4 or A5 suits B2B bills and wholesale invoices, where the size columns need width. A UPI QR with the exact amount on the bill saves time at payment.
In Padam
Padam prints on 58 mm and 80 mm thermal paper and as an A4 or A5 GST invoice, with your logo, GSTIN, exchange policy and warranty terms, the slab-wise tax summary and a UPI QR. The bill language is chosen separately from the app language. Wholesale documents print in the size-column layout. There is also an estimate / bill of supply and a composition-dealer mode.
General information, not tax or legal advice. Last reviewed 16 November 2026. Rates and rules change — confirm with your chartered accountant before you act on it.
A proper footwear bill from day one
Add your shop details once; every bill carries sizes, HSN, the slab-wise summary and your exchange terms.