Glossary

GST and shop terms, in plain words.

The words that come up behind a counter and on a GST bill — each with its Hindi name, what it means, what BillCountr does about it, and the official text the rules come from.

UdhaarउधारUdhaar (उधार) is credit a shop gives: goods today, money later. What it means, how GST treats a credit sale, and how to keep the khata straight.
Kaccha bill and pakka billकच्चा बिल / पक्का बिलA kaccha bill is an informal estimate; a pakka bill is the proper numbered invoice. Why only the pakka one counts for GST, and when each is used.
Tax invoiceटैक्स इनवॉइसA tax invoice is the bill a GST-registered seller must issue. What rule 46 requires on it, how invoice numbers must run, and the ₹200 exception.
Bill of supplyबिल ऑफ़ सप्लाईA bill of supply replaces the tax invoice for a composition-scheme business and for exempt goods. Who issues one, what rule 49 requires, and what it omits.
GSTINजीएसटीआईएनA GSTIN is the 15-character GST number a registered business gets. What each part means, where to check one, and where it goes on a bill.
HSN codeएचएसएन कोडHSN is the code that says what goods are on a GST invoice; SAC does the same for services. What they are, and how many digits your bills must show.
CGST, SGST and IGSTसीजीएसटी, एसजीएसटी और आईजीएसटीInside a state, GST is split into CGST and SGST; across states it is one IGST. What decides which applies, and how the split works to the paisa.
Composition schemeकंपोज़िशन स्कीमThe composition scheme lets a small business pay GST as a flat share of turnover. The turnover limit, what it rules out, and what its bills must say.
Credit noteक्रेडिट नोटA credit note reduces what a GST invoice charged after a return, an overcharge or faulty goods, without editing the original. When and how one is issued.
E-invoiceई-इनवॉइसE-invoicing means registering business invoices on a government portal for an IRN and QR code. Who must do it (above ₹5 crore), and what it is not.
E-way billई-वे बिलAn e-way bill is generated online before goods worth over ₹50,000 move. When a shop needs one, who generates it, and what BillCountr does not do.

What you need to know

How these are written.

1 topics

01 · Sources

Every rule traced to the text it comes from

Each rule, limit and date on these pages was read in the Act, Rule or notification it comes from — CBIC's tax information portal and the GST Council's own pages — on 21 September 2026, and each page links its sources. Where BillCountr does not do something the law asks for, the page says so.

The Hindi name for every term
The official source for every rule
What BillCountr does, and does not
Dated, so you know how fresh it is

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