01
The Instructions Sheet
Four things to read first, eight steps and what the workbook does not do.
Stationery Shop Bill Format in Excel, with Nil, 5% and 18% GST on One Bill (2026)
Since 22 September 2025, a school order of notebooks, pencils, a geometry box and pens carries three GST rates: nil, 5% and 18%. This free Excel looks each item up in your own price list, works the GST out of your prices and gives the bill the right title. Updated November 2026.
- Each item at its own rate, nil, 5% or 18%, from your price list
- An invoice-cum-bill of supply when notebooks and pens share a bill
- A check list that catches a missing GSTIN, bill number or quantity before you print
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Petpooja presents
Stationery Shop Bill
For book and school-supply counters
Nil
GST on notebooks, pencils and erasers · 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, GST rate and unit. Twelve common items come filled in, each with the entry its rate comes from.
03
The Bill
Up to 12 lines picked from the Item List, by the piece, dozen or ream, with 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 note when a bill needs a different title.
05
The Bill Rules
Eleven provisions from the CGST Act and Rules and the two rate notifications, quoted or summarised.
06
The Example Bill
A back-to-school order of notebooks, pencils, erasers, a geometry box, pens and A4 paper: ₹1,490 on one invoice-cum-bill of supply.
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 rush of school orders does not leave you guessing what is left on the shelf.
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Why This Matters
Why one stationery bill can carry three rates
On 22 September 2025 the GST on school stationery split three ways. Following the GST Council's recommendations, exercise books, notebooks, graph books, pencils, crayons, sharpeners and erasers became nil. Geometry and colour boxes went to 5%. Pens, markers, registers, diaries, files and A4 paper are at 18%.
The catch is in the names. A notebook is nil, but a register or long book is 18%: the rate notification lists registers, account books and diaries at 18% "other than note books and exercise books". Every item's HSN code decides its rate, so each one needs its own line in your price list.
Nil and taxed items would normally need a tax invoice and a bill of supply. For a walk-in customer, Rule 46A lets one "invoice-cum-bill of supply" cover both. For walk-in sales under ₹200, you need not give a bill unless the customer wants one, but the sales go into a consolidated bill at the end of the day.
This workbook keeps your rates in one price list, so the person at the counter picks the item and the bill gets the HSN, the rate and the title right.
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, sold by, price per unit including GST, and where the rate comes from.
Bill: Shop details, customer, item, sold by, HSN, quantity, price, 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, and notes on the bill's title and sales under ₹200.
Bill Rules: Eleven provisions, quoted or summarised, and what each means for your bill.
Example Bill: Bill SS/26-27/0631: Rupees One Thousand Four Hundred Ninety Only, with nil, 5% and 18% items on one invoice-cum-bill of supply.
... all 5 sheets in one Excel file, with the formulas locked and the input
cells in yellow.
Key Stats
Three numbers on every stationery bill
Nil
GST on exercise books, notebooks, graph books, pencils, crayons, sharpeners and erasers, from 22 September 2025.
Source: GST Council, 56th meeting, 03-Sep-2025, given effect by Notification 10/2025-Central Tax (Rate), read 03-Nov-202618% on pens and registers
Ball pens, markers, registers, diaries, files, A4 paper and glue are at 18%.
Source: Notification 9/2025-Central Tax (Rate), Schedule II entries 75, 167, 186 and 626, read 02-Nov-2026₹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 Stationery Shops Make
01
Still charging 12% on notebooks and pencils
Exercise books, notebooks, pencils, crayons and sharpeners were at 12% until 21 September 2025, and erasers at 5%. All are nil now. A billing setting from before then is out of date.
02
Billing a register as a notebook
Notebooks and exercise books are nil, but registers, long books, diaries and letter pads are 18%. Keep them as separate items in your price list.
03
One rate for the whole bill
A school order often mixes nil, 5% and 18% items. Each line needs its own rate, which the Item List supplies.
04
Calling a mixed bill a tax invoice
A walk-in bill with nil and taxed items can be one invoice-cum-bill of supply under Rule 46A. A bill of only nil items is a bill of supply.
05
Giving a school a walk-in bill
Rule 46A covers unregistered buyers only. A registered school or office gets a tax invoice for the taxed items and a bill of supply for the nil ones; the check list says so when you enter its GSTIN.
06
Pricing by memory in the rush
Back-to-school weeks are when prices drift from your 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.
07
Losing count of what was sold
A bill that does not reduce your stock leaves you guessing what to reorder. Our post on inventory mistakes retail stores make covers the common gaps.
Comparison
A Bill Book vs This Workbook
| Aspect | A printed bill book | With this workbook |
|---|---|---|
| GST rate | One rate for everything, or the pre-September one | Each item's rate from your price list |
| GST in the price | Worked out by hand | Taken out of your prices under Rule 35 |
| Notebooks and pens together | Called a tax invoice | Titled invoice-cum-bill of supply |
| Registered school or office | Same walk-in bill | A note to give a tax invoice and a bill of supply |
| Units | Pieces only | By the piece, pack, dozen, set, box or ream |
| 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 gets every rate right
Download the free stationery shop bill format and see every bill checked before it prints.
FAQ
Frequently asked questions
What should a stationery 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, taxable value, 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 rate on stationery items?
From 22 September 2025: exercise books, notebooks, graph books, pencils, crayons, sharpeners and erasers are nil; geometry, mathematical and colour boxes are 5%; pens, markers, registers, diaries, files, A4 paper and glue are 18%. Check any other item in our GST rate finder and HSN directory, and ask your accountant or GST practitioner if an item's HSN is unclear.
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.
Can notebooks and pens go on the same bill?
Yes, for a customer who is not registered. Rule 46A allows a single invoice-cum-bill of supply for taxable and exempt goods sold to an unregistered person. For a registered customer, such as a school with a GSTIN, give a tax invoice for the taxable items and a bill of supply for the exempt ones.
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. Ask for a walkthrough of Petpooja Invoice.
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