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Billing for your footwear shop in Madhya Pradesh

The right GST on each pair, the size on the shelf and the cobbler's corner on one phone.

A seller reaching up for a pair from shelves of chappals and juttis while a woman customer shops
A seller reaching up for a pair from shelves of chappals and juttis while a woman customer shops Photo: Scott Dexter from Brooklyn, US, CC BY-SA 2.0

Tools for a footwear counter in Madhya Pradesh

  • GST bills

    Two pairs on one wall, one just under the price limit and one just over, each on the bill with its own tax line.

  • Low stock warnings

    A warning when the size-7 school shoe is nearly out, early enough for the Indore maker's lead time and before the week the schools reopen.

  • Your own online shop

    A page of the pairs the shop holds, each named by maker and material, so a family can tell one Indore maker's pair from another's.

  • Daily reports

    The sales of every pair size by size, and the corner's takings on a line of their own.

Each pair with its own tax line, the monsoon wall counted and the order read against what came

  • Each pair carries its tax line, so a school shoe and a festival sandal read right on one bill

    Each pair was put in with the GST rate for its price. A customer who buys a school shoe and a festival sandal reads two tax lines on one bill, each correct, and the helper at the counter decided nothing about tax.

  • Pairs of recycled material and pairs of leather, counted apart

    Indore makers use recycled materials for many pairs and leather for others. Name the material in the item, and the count of each stands alone. A customer who asks for the leather school shoe is told in a moment whether the shelf holds her size, and the order to the maker is for the kind that is running short.

  • The sizes that did not come stay open on the maker's page

    When a maker sends fewer pairs than you ordered, note the pairs that arrived against the order. The sizes that did not come stay open, and you ask the maker for those first, before the schools reopen.

Pairs of tan and brown Kolhapuri chappals hung in rows on a white display wall
Pairs of tan and brown Kolhapuri chappals hung in rows on a white display wall Photo: Vis M, CC BY-SA 4.0

Indore, where the makers are close to the shop

A Madhya Pradesh footwear shop often buys from makers who are not far away.

  • Indore is called a commercial capital, and soyabean is a kharif crop grown in most of the district.

Two GST rates on one wall of chappals, the monsoon wall and a maker who sends fewer pairs

  • Two GST rates on one wall of chappals

    All India Radio reported that GST on footwear below a price limit fell from 18 percent to 5 percent from 22 September 2025, helping Indore and Gwalior footwear units. For a shop it means that two pairs hanging side by side on the same wall can carry two different rates of tax, because one is priced just below the limit and the other just above. A helper who adds the tax by guess charges one customer too much and another too little.

  • The wall of chappals in the rains and the wall of shoes in June

    In the monsoon the chappals and plastic sandals go first, and in the weeks before the schools reopen the black shoes do. Each season the front wall changes and the back store changes with it. Without a count, you find out by looking at the shelf, and the shelf shows what is left, not what went in the last rush. A mother who needs the school shoe in size seven sees an empty gap on the wall, and you cannot tell her when the next lot comes.

  • A maker who sends fewer pairs than you asked for

    You ask the maker for a set of sizes and he sends fewer pairs than you ordered, with some sizes missing. The truck is unloaded, the pairs are put on the shelf, and nobody ticks off what was asked for against what came. The size that the schools need in June is the one that did not come, and you find out when a mother asks for it.

What footwear shop owners in Madhya Pradesh ask

GST on footwear below a price limit changed on 22 September 2025. Can I look at the bills from before and after that day?

Yes. Every bill keeps the GST it was made with. Open a day before 22 September and a day after, and the same pair shows the rate of each day, so the change is read from your own bills.

A maker has cut his output and sends fewer pairs than I ordered. What does his page show?

His page shows the sizes that did not come, against each order. If the shortfall comes every time, ask another Indore maker for those sizes. The makers are close, so a second order costs a short trip and not a long wait. If it was only this once, wait for the rest.

The cobbler's corner stitches one pair while the customer waits and keeps another until tomorrow. Which goes on the bill?

Both. Bill the waiting job when it is done. Bill the pair kept until tomorrow on the customer's page with its day, so it is tied to her and not to a slip.

More questions every shop asks

Indore's footwear units and the output they cut

Indore is a hub of over 60 footwear units, and in December 2024 its manufacturers' association put the industry's market size at about Rs 250 to 300 crore. A footwear shop in the state can buy from makers who are close by, and every order to one of them goes on that maker's page with what came against it.

Indore footwear makers mostly use recycled materials and sell to over seven states, such as Punjab, Haryana and Assam; in 2024 they cut output by 30 to 50 per cent. When a maker cuts output, an order can arrive smaller than the one that was sent, and the order page shows the difference.