Leather & footwear
GST billing software for footwear and leather goods makers
Retailers order by the carton, return by the pair and pay when the season sells. Bill each article and size with its own code, and let returns adjust the bill, not a notebook.
In short
SimpleERP is GST billing software for footwear and leather goods makers in India. Each article and size is billed in pairs with its HSN code and rate, the retailer's GSTIN picks CGST and SGST or IGST, and returns go on linked credit notes.
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
A GST billing day at Yamuna Footcraft
Yamuna Footcraft in Agra sends out four cartons on a Friday: 48 pairs of a tan loafer to a retailer in Lucknow, 72 pairs of black formal shoes to a distributor in Jaipur, and a carton of leather belts and wallets to a showroom in Delhi. Every article goes in several sizes.
Lucknow is inside Uttar Pradesh, so that retailer pays CGST and SGST, while Jaipur and Delhi get IGST. Footwear rates also depend on the sale value per pair, so a ₹780 loafer and a ₹2,900 formal shoe may not carry the same rate.
In SimpleERP the billing clerk picks the retailer, adds one line per article and size, and posts. The tax split comes from the GSTIN, the rate from each product, and the pairs leave the finished goods godown in the same step.
Which HSN code and rate goes on a pair of shoes?
The heading turns on what the upper is made of, and the rate on the sale value of each pair. Set both on every article and size, and an invoice that mixes leather shoes, sandals and belts taxes each line correctly.
- A product per size carries its own price, so the per-pair value rule is applied line by line.
- Uppers sold to another unit are a separate product with their own heading.
- The HSN summary on the print matches the table your CA files in GSTR-1.
| What you bill | Code | What sets the rate |
|---|---|---|
| Shoes with leather uppers | HSN 6403 | Sale value per pair, revised September 2025 |
| Shoes with textile uppers | HSN 6404 | Sale value per pair, revised September 2025 |
| Sandals and slippers of rubber or plastic | HSN 6402 | Sale value per pair |
| Uppers sold to another maker | HSN 6406 | Parts of footwear heading |
| Wallets and bags | HSN 4202 | Leather goods heading |
| Belts | HSN 4203 | Articles of apparel of leather |
How does a Jaipur distributor get IGST and a Lucknow retailer the split tax?
Each GSTIN starts with the state code. Yamuna Footcraft's own code is 09, so a Lucknow retailer whose GSTIN also starts with 09 gets CGST and SGST, and the Jaipur distributor whose GSTIN starts with 08 gets IGST, with nothing chosen by hand.
- GSTIN validation stops a wrong number before the bill posts.
- Sales register gives taxable value and each tax per invoice for your return checks.
- A UPI QR on the A4 print for retailers who pay from their phone.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
What happens when a retailer sends pairs back?
End of season, the Lucknow retailer returns 9 pairs of a size that did not sell. A credit note linked to the invoice takes those pairs back into stock, cuts the GST and the retailer's balance, and can never exceed what was billed.
- Returned pairs go to a returns godown until they are checked.
- Apply the credit note to the retailer's next open invoice instead of refunding.
- Ageing by retailer shows who is past credit days before the next carton goes.
One system
Where billing connects
The invoice posts the sale, the GST, the receivable and the stock issue for the pairs in one entry.
Leather & footwear
A BOM per article, work orders per lot, leather stock in sq ft and GST invoices.
See howInventory for footwear makers
Finished leather in sq ft, soles in pairs, adhesive in kg and finished pairs by size, per godown at average cost.
See howAccounting for leather businesses
Tannery bills, retailer receivables, returns and wages in one ledger, with month-end checks and a lock date.
See howPayroll for shoe factories
Monthly payroll for clickers, closers, lasters and finishers, with attendance, advances, PF and PT.
See howManufacturing for footwear makers
A bill of materials per article and size, and work orders per lot that cost every pair from real leather use.
See howGST billing
Tax invoices with CGST, SGST or IGST by place of supply, HSN on every line and a UPI QR on the print.
See how
Honest limits
What SimpleERP does not do yet
- E-invoice IRN and QR code, and e-way bills, are not generated through the government APIs
- Cess is not calculated; GST return filing stays with you or your accountant
- No price lists: every line is priced as you bill it
- No size and colour matrix on the invoice: each size of an article is its own line.
- No export invoices in foreign currency: billing is domestic, in rupees.
Getting started
Start with GST billing
Sign up with your phone
Name, phone number and a password. No card for the seven-day trial, and email is optional.
Tell us about the business
Type your GSTIN and the state fills itself. Accounts, GST rates, units, roles and numbering are seeded for you.
Add what you sell
Import each article in each size as a product counted in pairs, with its HSN code, rate and selling price.
Post your first GST invoice
Pick the customer, add lines and save. The place of supply picks CGST and SGST or IGST for you.
FAQ
Questions, answered
Is the GST rate on shoes linked to the price per pair?
Yes. For footwear the rate depends on the sale value per pair, and the threshold and rates were revised in September 2025. In SimpleERP each article and size carries its own rate, so set it from the selling price and recheck it when you reprice. Rates change, so confirm the rate for your goods with your CA or the GST portal before you rely on it.
Can I bill a carton of mixed sizes on one invoice?
Yes. Each size is a line on the same invoice, such as Loafer tan 7, 8, 9 and 10, and the quantities add to the carton. The invoice editor is keyboard-first, so a dozen lines take very little time.
A retailer wants 60 days of credit. Can I track it?
Yes. Set the credit days on the retailer and every invoice carries a due date. The ageing report shows each balance by age, and Copy reminder writes a message with the invoice numbers and days overdue.
Can I bill wallets and belts with the shoes?
Yes. Leather goods are products with their own HSN code and rate, so they sit on the same invoice as footwear. The HSN summary on the print groups each code separately.
Related
Keep reading
Leather & footwear
A BOM per article, work orders per lot, leather stock in sq ft and GST invoices.
Read moreInventory for footwear makers
Finished leather in sq ft, soles in pairs, adhesive in kg and finished pairs by size, per godown at average cost.
Read moreAccounting for leather businesses
Tannery bills, retailer receivables, returns and wages in one ledger, with month-end checks and a lock date.
Read more
See how GST billing works in SimpleERP for leather and footwear
Seven days free. No card. Your first GST invoice in minutes.