A kirana store needs billing software that bills by kg, gram, litre and packet, applies the right GST to each item (many staples are nil when loose and 5% when pre-packaged and labelled), scans barcodes, and keeps an udhaar ledger for regular customers. FundRaksha Book does all four, and its first 300 invoices are free.
GST rates a kirana bill must get right
| Item | HSN | GST |
|---|---|---|
| Rice, atta, dal | 1006, 1101, 0713 | Nil loose; 5% pre-packaged and labelled |
| Milk, salt, paneer | 0401, 2501, 0406 | Nil |
| Sugar, tea, mustard oil, ghee | 1701, 0902, 1514, 0405 | 5% |
| Biscuits, namkeen, soap | 1905, 2106, 3401 | 5% |
| Detergent | 3402 | 18% |
| Soft drinks | 2202 | 40% |
"Pre-packaged and labelled" means a retail pack of up to 25 kg or 25 litres that must carry Legal Metrology declarations. The same rice sold loose from a sack is nil-rated. So "Rice loose" and "Rice 5 kg pack" should be two items in your software, each with its own rate. Browse more items on the HSN code list.
What a kirana counter needs
- Weights and decimals. 750 g of dal is 0.75 kg. The software must take three decimals and price it correctly.
- Fast item search. Most loose items have no barcode, so typing "toor" must find toor dal at once; packed items should scan.
- Udhaar. Many customers pay weekly or monthly. You need a running balance per customer and a way to record part-payments.
- Low-stock view. Running out of sugar on a festival morning loses sales.
- Simple pricing. When the supplier's rate changes, the selling price should follow your margin.
How FundRaksha Book handles it
Enter your supplier bill once in Book: each item gets a unit (pcs, kg, gram, litre, ml, box, dozen or packet), a GST rate and a selling price worked out from your cost and profit %. Each batch gets a barcode you can print on labels, which is handy for loose goods you pack yourself, such as 1 kg pouches of sugar. Note that Book scans its own labels: it does not use the maker's printed barcode on a packet as the item code, so stick a Book label on stock you want to scan. At the counter, scan or type, change the quantity to 0.75 if needed, and choose cash or credit.
Credit bills go to the customer's ledger. When they pay, record the amount and the balance updates. The "money to collect" report lists everyone who owes you, and every report exports to Excel, CSV or PDF. Book does not send payment reminders automatically; you share the ledger or invoice PDF yourself.
FundRaksha Book is free for the first 300 invoices, with every feature switched on and no card needed. Sales and purchase invoices both count. After that, Pro is ₹999 a year for unlimited invoices, paid by UPI, card or net banking; the site says prices include applicable taxes as charged at checkout. See book.fundraksha.com.
Worked example: one mixed bill
A regular-scheme kirana store in Kanpur bills a customer on credit:
| Item | Qty | Taxable value | GST |
|---|---|---|---|
| Basmati rice, 5 kg pack | 1 | ₹500.00 | 5%: ₹25.00 |
| Toor dal, loose | 1 kg | ₹150.00 | Nil |
| Sugar, loose | 2 kg @ ₹45 | ₹90.00 | 5%: ₹4.50 |
| Iodised salt, 1 kg | 1 | ₹28.00 | Nil |
Taxable total ₹768.00, GST ₹29.50 (CGST ₹14.75 + SGST ₹14.75), total ₹797.50, rounded to ₹798. The customer pays ₹500 now; ₹298 goes to their udhaar ledger. If the shop were under composition, the same bill would print as a bill of supply with no GST line.
Sources
- book.fundraksha.com (features, pricing and FAQ, checked 21 October 2026)
- taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications (Notification 9/2025-Central
- taxinformation.cbic.gov.in/view-pdf/1010437/ENG/Notifications (Notification 10/2025-Centra
- cbic-gst.gov.in (CGST Act, 2017, Sections 10 and 31; CGST Rules, 2017, Rules 46 and 49; No
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.