GST for Kirana Store – Complete Guide 2024
GST can seem confusing for kirana store owners. This guide covers what you need: registration, billing, and staying compliant—without accounting jargon.
Do Kirana Stores Need GST Registration?
Below Rs 40 lakh turnover (goods): Registration is optional. You can opt in for input tax credit.
Above Rs 40 lakh: Mandatory registration. You must issue GST invoices and file returns.
Composition scheme: For turnover up to Rs 1.5 crore, you can pay a flat rate (1% for traders) and file simpler returns. No input tax credit.
GST Billing for Kirana
Every GST invoice must have:
- Your name, address, GSTIN
- Customer name, address, GSTIN (if B2B)
- HSN code for each item
- Tax rate (5%, 12%, 18%, 28% for most FMCG)
- CGST + SGST (within state) or IGST (inter-state)
- Invoice number and date
Common HSN Codes for Kirana
| Product | HSN Code | GST Rate |
|---|---|---|
| Rice, wheat, flour | 1001–1101 | 0% or 5% |
| Edible oils | 1507 | 5% |
| Tea, coffee | 0902 | 5% |
| Biscuits, snacks | 1905 | 18% |
| Soap, detergent | 3401 | 18% |
| Packaged food | 2106 | 5% or 18% |
Simplify GST Billing with an App
Manual GST invoices are error-prone. An inventory app like Stockkeeper lets you add items, select HSN codes, and generate compliant bills from your phone. No accounting software needed—just stock tracking and GST billing.
[Join the Stockkeeper waitlist](/ “#waitlist) for kirana-focused GST billing.