GST for retailers and kirana shops

Retailers sell goods at a mix of GST rates, so the main job is applying the right rate per item.

Two routes

• Regular: charge GST per item's rate, claim input credit on your stock, file regular returns
• Composition: if turnover is within the limit, pay a small flat percentage of turnover, but you cannot charge GST or claim credit. See composition

Many staple foods are nil-rated. Keep your item list mapped to the right HSN and rate; Lekhae handles the tax split on each bill.