Billing, Cash Handling and POS
Billing sequence
Scan or key in the item, verify description, price and quantity, apply offers, confirm the total with the customer, take payment, print the bill, hand over change and bill together, thank the customer.
GST invoice contents
Supplier name and address, GSTIN, unique invoice number and date, customer details, HSN/SAC, description, quantity, taxable value, tax rate, CGST + SGST for intra-state supply or IGST for inter-state, total, place of supply, and signature. MRP includes tax, so taxable value = MRP × 100 ÷ (100 + rate).
Cash discipline
Count the opening float with a witness and sign for it. Drop excess cash during the shift; never keep large sums loose in the drawer. Count change back to the customer. Check notes for watermark, security thread, raised print and micro-lettering. At day end, total cash + card + UPI + wallet and match it to the POS Z-report; record and explain any variance immediately.
Worked example (intra-state)
Item A: ₹300 at 5% GST → tax ₹15 → CGST ₹7.50 + SGST ₹7.50. Item B: ₹200 at 12% GST → tax ₹24 → CGST ₹12 + SGST ₹12. Taxable value ₹500, total tax ₹39, grand total ₹539. Reasoning: each rate is applied to its own taxable value, and intra-state supply always splits the tax equally between CGST and SGST.
Traps that cost marks
- Levying both CGST/SGST and IGST on the same bill.
- Handing over change before receiving the customer's cash.
- Leaving the POS logged in or sharing a login ID.
- Not recording returns and exchanges, so the day-end tally fails.
- Refusing a genuine note, or accepting one without checking security features.