Jewellery bill › Bill format

Jewellery bill format

A jewellery bill is read by the customer, by the tax officer and, years later, by the family at a resale. A clear one answers all three.

On every line

• Description of the ornament and its metal (gold, silver, platinum).
• Purity: 916 or 22K, 750 or 18K and so on.
• HUID where the ornament is hallmarked: a six-character code.
• Gross weight, stone weight and net weight in grams.
• Rate per gram of the day, wastage if charged, making charges, and stone value.
• HSN code (7113 for articles of jewellery) and the GST rate when you charge GST.

On the bill

• Your name, address, GSTIN and, if you wish, BIS registration number.
• Bill number and date, customer name and address; a registered customer’s GSTIN.
• Taxable value, CGST and SGST (or IGST), round off, total.
• Old gold or silver taken in exchange, with weight, cut, rate and value, and the amount left to pay.
• Signatures of the customer and the shop.

Weights in grams, three decimals

Weights are written to three decimals (for example 25.500 g) because a few milligrams change the price. The bill stores the weights you typed, so a later check matches.