How to use the jewellery bill format
- Add the shop name, address, GSTIN and BIS registration number.
- Add the customer, and record their PAN for purchases above ₹2 lakh.
- For each piece, give the HUID, purity, gross and net weight and the rate per gram.
- Bill making and hallmarking charges on their own lines at 3% GST, then save.
Jewellery bill columns
| Column | What to enter |
|---|---|
| Description | Item, such as necklace or pair of bangles, with HUID |
| Purity | 22K (916), 18K (750) or 14K (585) |
| Gross weight | Total weight of the piece, in grams to 3 decimals |
| Stone weight | Weight of stones or other non-gold parts |
| Net weight | Gross minus stones: the gold you charge for |
| Rate per gram | The day's rate for that purity |
| Gold value | Net weight x rate |
| Making charges | Per gram, a percentage of gold value, or a flat amount |
| Stone charges | By carat or per piece, with the certificate number for diamonds |
| Hallmarking charges | Per article, shown separately |
| GST | 3%, as CGST 1.5% and SGST 1.5% within the state |
Worked example
A 22 carat necklace weighs 24.600 g gross with 0.420 g of beads, so 24.180 g net. At a sample rate of ₹11,450 a gram the gold is ₹2,76,861. Making charges at ₹1,100 a gram add ₹26,598 and hallmarking ₹45. On ₹3,03,504, GST at 3% is ₹9,105.12 (₹4,552.56 CGST and ₹4,552.56 SGST), for a total of ₹3,12,609.12.