01
The Instructions Sheet
Four things to read first, eight steps and what the workbook does not do.
Kirana Store Items List for a New Shop, with GST Rates and a Budget (2026)
The first stock order is one of the largest bills a new kirana pays, and the GST on it depends on more than the item: rice in a labelled bag is 5%, the same rice sold loose is nil. This free Excel lists 70 common items with the rate on each, then works out the cash you need, the GST you can claim back and your margin. Updated November 2026.
- 70 items in 13 categories, each with its GST rate and the notification entry it comes from
- Cash out, GST back, stock cost and margin, by line and by category, against the money you set aside
- A check on every line: missing rates, selling below cost, insecticides that need a licence, and stock that will spoil first
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Petpooja presents
Kirana Opening Stock List
For new kirana and grocery shops
70
Items with their GST rate · Excel
2026
What's Inside
Six sheets from the first list to an order that fits your budget
02
The Plan
Five questions about your shop, then the order by category, the budget, the GST you pay and can claim back, and a list of what to fix before you buy.
03
The Stock List
70 items from rice and dal to detergent and agarbatti, each with its pack, GST rate and source, plus 40 blank rows. You enter packs, rates and prices; it works out the rest, line by line.
04
Before You Stock
Fifteen provisions behind the rates and checks: GST rates, loose sales, input tax credit, composition, insecticide and drug licences, tobacco, MRP, carry bags and FSSAI.
05
The Example Plan
A made-up kirana in Jaipur with ₹1,50,000 set aside: 68 lines, ₹1,23,453 cash out and ₹6,410 of GST to claim back.
06
The Example Stock List
The same order line by line, including rice sold loose from 25 kg bags and one warning on bread.
Do all of this automatically with Petpooja Invoice
Petpooja Invoice scans barcodes at the counter, connects to your weighing scale for loose items, tracks batch and expiry dates, and updates your stock as you bill, so the opening count stays right after the first day.
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Why This Matters
Why the first order needs more than a list of items
Most kirana lists stop at the item names. What they leave out is that the GST on rice, atta, dal, sooji, besan, poha and jaggery depends on how you buy and sell them. Bought pre-packaged and labelled, they are 5%. Sold loose from that bag, the sale is nil: the government's FAQs on pre-packaged goods say a loose sale from a pack "is not a supply of packaged commodity". You still pay your supplier the 5%, and with nothing taxed on the sale you cannot claim it back. The workbook counts it as cost.
Timing matters too. Stock bought before your GST registration is granted can still earn credit under section 18(1) of the CGST Act, if you register on time, declare it in FORM GST ITC-01 within 30 days of becoming eligible, and the invoices are less than a year old. Without the supplier bills, you cannot claim it.
Some lines need a licence before they go on the shelf. Mosquito coils and cockroach sprays are insecticides, which may be sold only under a licence. Medicines generally need a drug licence. A shop selling food needs at least an FSSAI Registration, which our FoSCoS registration guide walks through.
This workbook puts the rate, the credit and the licence check next to each item, so the order you take to your suppliers is one you can pay for and sell. Running the shop after that is covered in our grocery and kirana store operations guide.
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.
Plan: Shop name, town, opening date, money set aside and GST position; the order by category; the budget; what to fix; and what happens to the GST on this stock.
Stock List: Category, item, pack, sold packed or loose, packs, rate before GST, GST on the pack and if sold loose, selling price, weekly sales, shelf life, cash out, GST back, stock cost, sales value, margin and a check.
Before You Stock: Fifteen provisions, quoted or summarised, and what each means for your first order.
Example Plan: ₹1,23,453 cash out against ₹1,50,000 set aside, ₹6,410 GST back and a 12.8% margin at the shop's prices.
Example Stock List: 68 lines filled in, with one warning: more bread than will sell before it goes stale.
... all 6 sheets in one Excel file, with the formulas locked and the input
cells in yellow.
Key Stats
Three numbers behind a kirana's first order
5% or nil
GST on rice, atta, dal, sooji, besan and poha: 5% when pre-packaged and labelled, nil when they are not.
Source: Notification 9/2025-Central Tax (Rate), Schedule I, and Notification 10/2025-Central Tax (Rate), read 04-Nov-202630 days
To declare stock held before your GST registration in FORM GST ITC-01, from the date you become eligible for the credit.
Source: CGST Rules, Rule 40(1)(b), read 04-Nov-2026₹1.5 crore
Annual turnover up to which a food retailer needs an FSSAI Registration rather than a State Licence.
Source: FoSCoS Kind of Business table, Retailer row, updated 01-Apr-2026, read 04-Nov-2026
Common Mistakes
7 First-Order Mistakes New Kiranas Make
01
Pricing loose staples as if the GST comes back
Rice bought in a labelled 25 kg bag carries 5%, but sold loose by the kilo it is a nil sale, so that 5% cannot be claimed. Price the loose kilo on the full cost, GST included.
02
Throwing away the supplier bills for the first order
If you register for GST after buying, those bills are how you claim the GST on the stock through FORM GST ITC-01. An invoice more than a year old earns nothing.
03
Stocking mosquito coils without a licence
Coils, vaporiser refills and cockroach sprays are insecticides. The Insecticides Act lets them be sold only under a licence from the licensing officer your State appoints.
04
Overbuying milk, bread and paneer
A big first order of perishables is money that spoils in days. The shelf-life columns warn when the packs on order are more than will sell in time.
05
Setting a price above the MRP
A packed item cannot be sold above the MRP printed on it. Work your margin from the MRP down, as our product pricing calculator does.
06
Buying thin plastic carry bags for the counter
Plastic carry bags under 120 microns have been banned since 31 December 2022, and some States ban plastic carry bags altogether. Buy cloth, paper or compliant bags.
07
Opening without counting the stock
The first count is your opening stock, the baseline for every stock check after it. Our post on inventory mistakes retail stores make covers what goes wrong when it is skipped.
Comparison
A Handwritten List vs This Workbook
| Aspect | A handwritten list | With this workbook |
|---|---|---|
| The items | Names only | 70 items with pack, GST rate and the entry it comes from |
| Loose or packed | Not asked | The rate follows how you sell it |
| GST you pay | Lost in the total | Shown, with what you can claim back |
| Budget | Added up at the supplier's counter | Totalled by category and checked against the money set aside |
| Margin | Guessed | Worked out per line at your prices, less any GST |
| Licences | Found out later | Insecticides flagged; medicines and tobacco explained |
Swipe the table sideways to see the full comparison.
A first order you can pay for and sell
Download the free kirana opening stock list and see the cost, the GST and the margin before you buy.
FAQ
Frequently asked questions
What items should a new kirana store stock?
A first list usually covers staples (rice, atta, dal, sugar, salt, oil and ghee), spices, tea and coffee, packaged food, milk, bread and eggs, drinks, personal care, home care and pooja items. The workbook lists 70 of them in 13 categories; add what your neighbourhood buys. Our retail store setup checklist covers the steps before the first order.
What GST applies to kirana items?
Most staples, spices, oils, tea, packaged food and personal care items are 5%. Milk, paneer, eggs, bread, papad and salt are nil. Rice, atta, dal, sooji, besan and poha are 5% when pre-packaged and labelled and nil when they are not, and a bag over 25 kg is not pre-packaged, so staples in a 50 kg bag carry no GST. Detergents, cleaners and deodorants are 18%, and sweetened fizzy drinks 40%. Check each item's HSN on your supplier's invoice. This page is general guidance, not legal or tax advice.
Can I claim GST on stock I bought before registering?
Often, yes. Section 18(1) of the CGST Act allows credit on stock held before registration if you applied for registration within 30 days of becoming liable, or registered voluntarily. Declare it in FORM GST ITC-01 within 30 days of becoming eligible, on invoices less than a year old. Under the composition scheme there is no credit at all. A claim over ₹2 lakh must be certified by a chartered or cost accountant (Rule 40(1)(d)). Ask your GST practitioner before you file: a missed deadline cannot be fixed later.
What licences does a kirana need before it opens?
A shop selling food needs at least an FSSAI Registration, up to ₹1.5 crore turnover. Insecticides such as mosquito coils need a sale licence, medicines generally need a drug licence, and tobacco carries its own age and distance rules, with some States banning certain tobacco products outright. Your State's shops and establishments law, a local trade licence and GST registration may also apply. Check with the licensing office in your State before you open.
How much opening stock does a new kirana need?
There is no single right amount: it depends on your area, your space and the money you have. Start from what you can afford, buy perishables for days rather than weeks, and fill the weekly-sales and shelf-life columns so the check warns before a line spoils. Once you are open, our stock and inventory template keeps the running count.
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 opening count to every sale after it
Petpooja Invoice keeps billing and stock in one place: barcode scanning at the counter, weighing-scale integration for loose items, and batch and expiry tracking. Our post on POS software for grocery stores explains what to look for. Ask for a walkthrough of Petpooja Invoice.
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