Jewellery bill format with weight, purity and making charges
Gross weight, net weight, purity, HUID, rate per gram and making charges — a gold bill that a customer can verify and resell against.
Check the 3% GST split freeA jewellery bill is a valuation document. Years later a customer may exchange the piece, pledge it or sell it, and the bill is what establishes what they actually bought — its weight, its purity, and how much of the price was metal versus making. A bill that shows one lump-sum figure is close to useless for all three purposes.
GST adds its own structure. Gold, silver and other bullion-based articles are taxed at 3%, while making charges billed separately as job work attract 5%. Hallmarking has added a further layer: a six-digit HUID identifies each hallmarked piece, and customers increasingly expect to see it on the bill.
What this format must carry
Every field below, with whether it is mandatory and what it is for.
| Field | Required | Notes |
|---|---|---|
| Shop name, address, GSTIN | Header details, usually alongside the BIS registration for a hallmarking registered jeweller. | |
| Bill number and date | Consecutive series, unique for the financial year. The date fixes the metal rate applied. | |
| Customer name, address, PAN | Name and address are needed above ₹50,000 for an unregistered buyer, and PAN becomes relevant on high-value purchases. | |
| Item description with purity | Ornament type and purity — 22K 916, 18K 750, or silver fineness. The purity mark should match the hallmark on the piece. | |
| HUID number | The six-digit hallmark unique identification number for hallmarked pieces, recorded per item. | |
| Gross weight and net weight | Gross includes stones; net is the metal alone. Stones are billed separately, and only net metal weight should be valued at the gold rate. | |
| Stone weight and value | Where a piece is studded, show stone weight in carats or grams and its value on its own line. | |
| Rate per gram on the day | The metal rate applied, which is what makes the bill verifiable against the market rate on that date. | |
| Making charges and wastage | Shown separately, whether as a percentage or per gram. Bundling them into the metal value is the most common customer complaint. | |
| Hallmarking charges | The per-piece hallmarking fee, listed separately where you pass it on. | |
| Old gold exchanged | Weight, purity, deduction and value of any old ornament taken in part exchange, on its own line. | |
| GST breakup | 3% on the ornament as a composite supply, split into CGST and SGST for a local sale. |
Guidance only. GST rules and rates change by notification — confirm the requirements for your business on the CBIC portal or with your CA.
Weight, purity and what the customer is really buying
Two weights belong on every bill. Gross weight is what the piece weighs on the scale including any stones; net weight is the metal alone. Valuing gross weight at the gold rate is a genuine over-charge, because stones weigh more per gram than they are worth in gold terms.
Purity follows the hallmark: 916 for 22 carat, 750 for 18 carat, and the corresponding fineness for silver. Printing the HUID against each hallmarked piece lets the customer verify it independently, which is exactly why it exists — and it makes your bill the reference document at resale or exchange time.
How GST works on gold and making charges
When you sell a finished ornament, the transaction is treated as one composite supply of goods and is taxed at 3%, with making charges forming part of that value. Where making or repair work is billed on its own as a service — a customer's own gold worked on by you — the job work attracts 5%.
This is why the bill must show metal value, making charges and tax on separate lines even though a single rate applies to the ornament. The customer needs to see the split to compare jewellers, and you need it to justify the value if the transaction is ever examined.
Old gold exchange, approval and cash limits
Old gold taken in exchange should appear as its own line with weight, purity and the deduction applied, and the new ornament should be billed at full value with tax on that value. Netting the two off into one figure hides the tax base and leaves the customer unable to see what their old piece actually fetched.
Pieces sent home on approval move on a delivery challan, and the invoice follows when the customer confirms — or at six months from dispatch, whichever comes first. On payment, remember that ₹2 lakh or more cannot be received in cash from one person in a day or against a single transaction. RetailDek's free GST calculator is handy for checking the 3% split before you finalise a bill.
Skip the template — generate it
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Check the 3% GST split freeJewellery Bill Format — FAQs
Gold and other bullion-based articles are taxed at 3%. When a jeweller sells a finished ornament, the making charges form part of that composite supply and the whole value is taxed at 3%; making or repair billed separately as job work attracts 5%.
Make it the output, not the chore
Save your items and parties once, and every document comes out numbered, GST-correct and ready to print — with the stock and reports updating behind it.
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