The small-business handbook
Know the next step. Run a better shop.
Clear explanations for the questions that come up when you start, bill, buy, collect and grow. Choose your language and work through one task at a time.
GST & compliance
Understand registration, documents, returns and the records behind them.
GST registration for small-shop owners: a step-by-step guide
Prepare documents, complete REG-01, finish authentication and track your GSTIN application on the official GST portal.
Documents required for GST registration: a shop-owner checklist
Organise identity, constitution, signatory and premises evidence before opening the GST registration form.
Does your small shop need GST registration?
Check activity, PAN-based turnover, state and exceptions before deciding whether GST registration is required.
How to track a GST application and respond to clarifications
Use TRN, ARN and notice references correctly, monitor the application and submit a clear response to registration queries.
Regular GST vs composition: a small-business guide
Compare eligibility, tax collection, input credit, documents and compliance before choosing a GST scheme.
GST invoice format: sample bill and downloadable template
Understand the fields of a GST tax invoice, follow a worked sample and adapt an editable Excel template.
Tax invoice vs bill of supply vs ordinary bill
Choose the right sales document for a regular GST taxpayer, composition taxpayer or unregistered shop.
How to file GSTR-1: a step-by-step guide
Prepare outward-supply records, review the GST portal summary and complete GSTR-1 filing for the correct tax period.
How to file GSTR-3B: steps and a worked example
Reconcile sales, eligible input credit and tax liabilities, then review, pay and file GSTR-3B for the correct period.
Monthly GST filing vs QRMP: returns and payments
Understand the difference between monthly returns and quarterly returns with monthly payments before choosing a filing profile.
How to file nil GSTR-1 and GSTR-3B when eligible
Check nil-return eligibility separately for each form, then preview, sign and retain the filing acknowledgement.
How to prepare GST records for your accountant
Build a period-specific pack of sales, purchases, payments, adjustments and reconciliation notes before GST filing.
Input tax credit explained for small-shop owners
Understand how purchase GST can relate to output tax, and why an invoice or GSTR-2B entry alone does not prove credit eligibility.
How to reconcile purchases with GSTR-2B
Match supplier invoices, investigate differences and prepare an evidence-based credit review using GSTR-2B and applicable IMS records.
GST filing mistakes to check before submission
Use a practical pre-filing review for periods, invoices, credits, liabilities and proof of filing.
Bills & invoices
Create clear bills, calculate prices and handle the counter confidently.
How to create your first GST invoice
Set up the business, customer and item details, calculate the right tax and verify your first invoice before issue.
How to create a bill for an unregistered shop
Record sales, item details and payments clearly without representing an unregistered shop as a GST taxpayer.
Invoice format in Excel: template and instructions
Build an editable invoice with clear inputs, line calculations and totals, then download a starter workbook.
How to calculate GST-inclusive and GST-exclusive prices
Understand when to add GST, when to extract it from a price and how to verify the final customer total.
CGST, SGST and IGST explained with billing examples
Connect supply treatment to invoice tax components and keep each component traceable in your records.
How to record discounts on a sales invoice
Keep line discounts, invoice discounts, taxable value and the customer balance consistent and easy to explain.
How to handle sales returns, refunds and credit notes
Connect the original sale, returned item, stock condition, credit adjustment and actual refund without counting anything twice.
A4 tax invoice vs 80 mm receipt: choosing the format
Choose a readable print format for the counter while keeping the required invoice particulars complete.
How to set up barcode billing for a kirana shop
Create reliable item identifiers, test scanner input and connect scanned sales to the right units, price and stock.
How to choose a barcode scanner and receipt printer
Test the connection, input behaviour, paper layout and everyday counter workflow before buying shop hardware.
Stock & purchasing
Know what came in, what sold and what needs attention.
How to track stock in a small shop
Connect opening quantities, purchases, sales, returns and adjustments so you can explain the stock remaining.
How to enter opening stock from a notebook or Excel
Choose a cutoff date, clean item data, count quantities and reconcile opening stock before switching systems.
How to record purchases and update stock correctly
Match the supplier document, actual goods received, cost and payment so purchasing and inventory remain connected.
How to set reorder levels and avoid stockouts
Use sales pace, supplier lead time and a practical buffer to decide when stock needs attention.
How to identify slow-moving and dead stock
Compare item movement, stock age and cash tied up before discounting, returning or stopping purchases.
How to reconcile physical stock with your records
Count goods, explain differences and document approved adjustments without losing the stock history.
How to manage stock in multiple warehouses
Separate location balances and record transfers so goods do not appear twice or disappear between stores.
How to track batches and expiry dates in a shop
Keep batch identity, expiry and saleable quantity together when receiving, storing and selling goods.
How to prepare a purchase order for a supplier
Create a clear order with items, units, delivery terms and approval before goods arrive.
How to record purchase returns and supplier adjustments
Connect returned goods, supplier credits and refunds to the original purchase without duplicating the adjustment.
Payments & bookkeeping
Connect collections, credit, expenses and cash to the right records.
How to write a polite payment reminder
Use a clear reference, correct balance and respectful next step when asking a customer to pay.
How to send WhatsApp payment reminders in a local language
Choose a clear language, verify the balance and follow up respectfully through the supported WhatsApp workflow.
How to track customer credit and udhar
Keep each customer’s bills, receipts and credits together so the balance can be explained.
How to record partial payments and remaining balances
Allocate each actual receipt and keep the unpaid amount visible without duplicating income.
How to reconcile cash, UPI and card collections
Compare billing records with actual receipts, settlement timing and fees at daily closing.
How to track supplier dues and payments
Match purchases, supplier credits and actual payments to a clear payable balance.
Cash flow vs profit: what a shop owner should track
Understand why sales, profit and money in the bank can move differently.
How to calculate gross profit and gross margin
Use sales and the supported cost of goods sold to understand the margin before operating expenses.
How to separate shop expenses from owner withdrawals
Classify business costs and personal money movements so reports remain understandable.
How to prepare a monthly shop accounts summary
Bring sales, stock, dues, expenses and money movements together for a useful month-end review.
Starting & running a shop
Plan the first day, train your team and build reliable daily habits.
How to start a kirana store in India
Plan demand, costs, registrations, suppliers and daily records before opening the counter.
How to estimate the cost of opening a retail shop
Build a realistic budget with local quotes, opening stock and an operating reserve.
How to price products using markup and margin
Calculate prices from a supported cost and understand the difference between markup and margin.
How to choose affordable GST billing software for a small shop
Compare everyday workflows, plan costs and actual feature limits before moving your records.
How to move from paper bills to digital billing
Choose a cut-off, prepare opening records and train the counter without duplicating old transactions.
How to move Excel records into billing software
Clean item data, choose a cut-off and verify imports before using the new records at the counter.
How to train a cashier to use billing software
Practise common sales, payment checks and corrections before the counter becomes busy.
How to close a shop’s billing and cash records each day
Review bills, stock exceptions, collections and unresolved items before the next trading day.
How to separate personal and business money
Create a clear record of shop funds, personal spending and owner transfers.
How to organise shop records for your accountant
Give your accountant reconciled documents and schedules that explain the business activity.
Export basics
Research buyers, check credentials and prepare the commercial basics.
How to find your first overseas buyer from India
Research a suitable market, build a focused prospect list and verify the buyer before agreeing an export order.
How to research Canadian buyers for Indian products
Use sector-specific research, legitimate directories and verified introductions to build a Canadian prospect list.
How to verify an overseas buyer before shipping
Check legal identity, authorised contacts, commercial requirements and payment risk independently.
How to compare B2B platforms for export-buyer research
Evaluate sector coverage, lead quality, cost and verification instead of relying on badges or promises.
How to follow up with buyers after a trade exhibition
Turn a meeting into a documented requirement, quotation and realistic next step.
How to approach chambers and trade bodies for export support
Ask a targeted question, check programme eligibility and understand what an introduction can provide.
How to find and contact an Indian mission’s commercial wing
Locate the current official contact and send a concise request for relevant trade information.
How to apply for an Importer Exporter Code on DGFT
Prepare your entity details, use the official DGFT workflow and retain the application and issued IEC evidence.
How to prepare an export-document checklist
Match commercial, transport, customs and product-specific documents to the actual shipment.
How to prepare an export quotation and commercial invoice
Keep prices, currency, quantity and delivery terms consistent from offer to final shipment document.