01
The Instructions Sheet
Four things to read first, eight steps and what the workbook does not do.
Clothing and Garment Shop Bill Format in Excel, with 5% or 18% GST Set for Each Piece (2026)
A kurta at ₹1,499 is 5%. A blazer at ₹2,999 is 18%, until a 20% discount on the bill brings it under the line. This free Excel rates every piece and pair on its own price after discount, shows the discount on the bill and works the GST out of your prices. Updated November 2026.
- 5% up to ₹2,500 a piece, 18% above, set line by line
- A discount column, so the discount is on the bill where the law needs it
- A warning for prices that sit in the awkward band just above the line
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Petpooja presents
Clothing Shop Bill
For garment, saree and footwear counters
₹2,500
The per-piece line between 5% and 18% · Excel
2026
What's Inside
Five sheets from your price list to a bill the customer keeps
02
The Item List
Your price list for up to 60 items, with HSN, unit and price. Twelve common items come filled in. For garments and footwear the rate is left to the Bill, which sets it per piece.
03
The Bill
Up to 12 lines picked from the Item List, by the piece, pair, set or metre, with a discount on each line, the GST taken out of your prices, a summary by rate, round off and the amount in words.
04
The Check List and Notes
Below the print area: the GSTIN and bill number checked, items not in your list caught, and a warning for prices between ₹2,626 and ₹2,950.
05
The Bill Rules
Thirteen provisions from the rate notification and the CGST Act and Rules, quoted or summarised.
06
The Example Bill
Kurtas, jeans, a blazer at 20% off, a lehenga, sandals and a leather belt: ₹14,593 on one tax invoice, with the blazer brought down to 5% by its discount.
Do all of this automatically with Petpooja Invoice
Petpooja Invoice scans barcodes at the counter, works out GST on every invoice and updates your stock as you bill, so a festive rush does not leave you guessing which sizes are left.
Explore Petpooja Invoice
Why This Matters
Why a clothing bill needs a rate for every piece
Since 22 September 2025, garments, made-ups and footwear are at 5% when a piece or pair is worth up to ₹2,500, and 18% above. The test is per piece. Four kurtas at ₹900 are four pieces at 5%, not one sale of ₹3,600. Our festive season planning guide for clothing retail explains the line and how it shapes pricing.
The value that is tested is the price actually paid. Under section 15 of the CGST Act, a discount given at or before the sale and recorded on the bill comes off the value. So a discount has to be on the bill to count, and this workbook gives it its own column.
Not everything follows the line. Leather jackets and belts are 18% at any price, and cotton or silk fabric by the metre is 5%. Each item's HSN code decides which rule applies, so the Item List keeps it for you.
The person at the counter picks the item, types any discount, and the bill sets the rate, the tax and the title.
Sample Preview
What each sheet gives you
Here's a preview of what you'll get inside, sheet by sheet, in the order they open.
Instructions: Four things to read first, the sheets, eight steps and what the workbook does not do.
Item List: Item, HSN, GST rate (blank for garments and footwear), sold by, price per unit including GST, and where the rate comes from.
Bill: Shop details, customer, item, sold by, HSN, quantity, price, discount %, GST rate, taxable value, GST, amount, a GST summary by rate, round off and the amount in words.
Check list and notes: GSTIN, bill number and date, items not in the list, missing quantities, the ₹2,626 to ₹2,950 band, and a note on any piece at 18%.
Bill Rules: Thirteen provisions, quoted or summarised, and what each means for your bill.
Example Bill: Bill SG/26-27/2187: Rupees Fourteen Thousand Five Hundred Ninety-Three Only, with pieces at 5% and 18% on one tax invoice.
... all 5 sheets in one Excel file, with the formulas locked and the input
cells in yellow.
Key Stats
Three numbers on every clothing bill
₹2,500
The value per piece or pair, before GST, up to which garments, made-ups and footwear are at 5%. Above it, 18%.
Source: Notification 9/2025-Central Tax (Rate), Schedule I entries 388, 389, 390 and 392, and Schedule II entries 197 to 199 and 202 to 206, read 03-Nov-2026₹2,626 to ₹2,950
Prices after discount, including GST, where neither rate works out: at 5% the value is over ₹2,500, at 18% it is not. The Bill flags them.
Source: our arithmetic on the ₹2,500 line and Rule 35 of the CGST Rules₹200
Below this, a walk-in customer who does not want a bill need not get one, as long as the sale goes into a consolidated bill at the end of the day.
Source: CGST Act, section 31(3)(b), and Rule 46, read 02-Nov-2026
Common Mistakes
7 Billing Mistakes Clothing Shops Make
01
Testing the bill total, not the piece
The ₹2,500 line is per piece or pair. A bill of five shirts at ₹1,299 is five pieces at 5%, however large the total.
02
Testing the tag, not the price paid
A discount recorded on the bill comes off the value, so a ₹2,999 blazer at 20% off is 5%. A system that tests the tag charges 18% on it.
03
Giving the discount off the bill
A discount at the time of sale counts only if it is on the bill. A cash reduction at the counter that is not recorded leaves the full value, and the full rate, in place. A discount given after the sale needs a credit note instead. Our post on GST on festive discounts and offers covers the other kinds of offer.
04
Pricing in the awkward band
A price after discount between ₹2,626 and ₹2,950, including GST, has no rate that works out. Price outside it, or ask your accountant how to bill it.
05
Putting leather under the ₹2,500 line
Leather jackets, belts and other leather apparel (4203) are 18% at any price. Keep their rate in the Item List.
06
Charging the garment rate on fabric
Cotton and silk fabric sold by the metre is 5% whatever the price. It is not tested per piece.
07
Running the counter from memory
Festive weeks are when prices drift from the list. Our barcode and SKU setup guide shows how to label each item once, so the price and rate come up the same every time.
Comparison
A Bill Book vs This Workbook
| Aspect | A printed bill book | With this workbook |
|---|---|---|
| GST rate | One rate for the whole bill | 5% or 18% set for each piece or pair |
| Discounts | Given at the counter, not written down | A Discount % column that prints on the bill |
| GST in the price | Worked out by hand | Taken out of each price after discount, under Rule 35 |
| Leather and fabric | Treated like garments | Their own rate from the Item List |
| Prices just above the line | Not noticed | Flagged before you print |
| Composition dealers | Same bill, with tax | Prints as a bill of supply, with no GST |
Swipe the table sideways to see the full comparison.
A counter bill that rates every piece right
Download the free clothing and garment shop bill format and see every bill checked before it prints.
FAQ
Frequently asked questions
What should a clothing shop bill include?
Under Rule 46 of the CGST Rules, among other things: your name, address and GSTIN, a bill number and date, the HSN code, description, quantity and unit, the taxable value after any discount, the rate and amount of GST, and a signature. Our retail store billing SOP covers the counter routine around it. This page is general guidance, not legal or tax advice.
What is the GST on clothes above ₹2,500?
18%. Garments, made-up textiles and footwear are 5% up to ₹2,500 a piece or pair and 18% above, from 22 September 2025 (Notification 9/2025-Central Tax (Rate)). In our reading the ₹2,500 is the value before GST, after any discount on the bill. If an item's HSN or price is borderline, ask your accountant or GST practitioner. Look up other items in our GST rate finder and HSN directory.
Does a discount change the GST rate?
It can. Section 15(3)(a) of the CGST Act leaves out of the value a discount given at or before the sale and recorded on the invoice. So, on our reading, a discount on the bill that brings a piece to ₹2,500 or less, before GST, brings it to 5%. The discount must be genuine and shown on the bill, and the bill must show the price actually paid.
Do I have to give a bill for every small sale?
Not for a walk-in sale under ₹200 where the customer does not ask for one. Section 31(3)(b) of the CGST Act and Rule 46 then require a consolidated invoice for those sales at the close of each day. Our cash memo format has a day-end sheet for it.
I am under the composition scheme. Can I use this bill?
Yes. Under the composition scheme you issue a bill of supply and charge no GST. Mark composition at the top of the Bill: it prints as a bill of supply with the words Rule 5(1)(f) requires.
About Petpooja
Petpooja is India's leading SME business software suite, trusted by 1,50,000+ businesses across restaurants, retail, healthcare, manufacturing, and more. From billing and payroll to task management and procurement Petpooja helps Indian businesses run better, every day.
From the barcode to the bill in the customer's hand
Petpooja Invoice scans barcodes at billing, works out GST on every invoice and keeps your stock live. Our reverse GST calculator shows the tax inside any price, and our glossary explains the tax invoice. Ask for a walkthrough of Petpooja Invoice.
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