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Jewellery bill format

A jewellery bill has to let the customer check the arithmetic: net weight times the day's rate for the purity, plus making charges, plus GST. Hallmarked gold also needs its HUID and purity on the bill. The format below bills a 22 carat necklace.

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Jewellery bill format · example

FromShri Ganesh Jewellers
ToMeera Agarwal
CurrencyINR
DescriptionQtyPriceAmount
Gold necklace 22K (916), HUID XX00X0. Gross 24.600 g, beads 0.420 g, net 24.180 g, at ₹11,450 per gram (HSN 7113)24.18₹11,450.00₹2,76,861.00
Making charges, ₹1,100 per gram of net weight24.18₹1,100.00₹26,598.00
Hallmarking charges, 1 article1₹45.00₹45.00
Total₹3,12,609.12

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How to use the jewellery bill format

  1. Add the shop name, address, GSTIN and BIS registration number.
  2. Add the customer, and record their PAN for purchases above ₹2 lakh.
  3. For each piece, give the HUID, purity, gross and net weight and the rate per gram.
  4. Bill making and hallmarking charges on their own lines at 3% GST, then save.

Jewellery bill columns

ColumnWhat to enter
DescriptionItem, such as necklace or pair of bangles, with HUID
Purity22K (916), 18K (750) or 14K (585)
Gross weightTotal weight of the piece, in grams to 3 decimals
Stone weightWeight of stones or other non-gold parts
Net weightGross minus stones: the gold you charge for
Rate per gramThe day's rate for that purity
Gold valueNet weight x rate
Making chargesPer gram, a percentage of gold value, or a flat amount
Stone chargesBy carat or per piece, with the certificate number for diamonds
Hallmarking chargesPer article, shown separately
GST3%, 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.

Questions

What GST applies to gold jewellery?

3% on the full value of the jewellery, making charges included, when a jeweller sells it. Making charges are taxed at 5% only when a goldsmith does job work on gold the customer supplies. Check the current notifications before relying on these rates.

Why does the bill show gross and net weight?

Gross weight includes stones, beads and other non-gold parts. Gold is charged on net weight only, so both should appear, with stones listed and priced separately.

What must a hallmarked jewellery bill show?

BIS rules require the bill for hallmarked jewellery to show each article's description, net weight of precious metal, purity in carat and fineness, and the hallmarking charges. The six-character HUID on each piece is commonly printed on the bill as well.

How is old gold exchanged on a bill?

The value of old gold taken from the customer is usually deducted from the amount payable, while GST is charged on the full value of the new jewellery. There is no GST on old gold bought from an individual who is not registered. Confirm the treatment with your tax adviser.

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