Mobile Shop Billing Software: IMEI Tracking, GST and Repairs (2026)

A mobile phone shop is not a kirana store with costlier stock. Ten phones of the same model look identical on the shelf, but each one has its own IMEI, its own warranty and its own history. When a customer walks back in with a fault, you need to know exactly which unit you sold them, on what date, at what price. That is why mobile shop billing software needs a few things an ordinary billing app does not. This guide covers what to look for, how GST works on phones and accessories, and how to set up your counter.

Why a Mobile Shop Needs IMEI Tracking

Every phone carries a 15-digit IMEI (dual-SIM phones carry two). Recording it on the bill and in your stock does three jobs:

• Warranty and returns: the IMEI on the bill proves the handset came from you and when.
• Exact stock: "5 units in stock" becomes "these 5 IMEIs are on the shelf". You can find any missing unit.
• No double selling: once an IMEI is sold, it cannot be sold again by mistake, even from another counter.

Without it, a disputed return becomes your word against the customer's. With it, you search the IMEI and the bill comes up.

GST on Mobile Phones, Accessories and Repairs

Phones and almost all accessories sit at 18%, and GST 2.0 did not change that. The work is getting the tax split right on tax-inclusive prices.

Worked example: a ₹17,999 phone

The customer pays ₹17,999, which includes 18% GST. The taxable value is ₹17,999 ÷ 1.18 = ₹15,253.39, and GST is ₹17,999 − ₹15,253.39 = ₹2,745.61. Within your state that splits into CGST ₹1,372.81 and SGST ₹1,372.80. Your bill must show these figures, not just ₹17,999. Doing that by hand for every sale is where mistakes creep in.

Features to Look For in Mobile Shop Billing Software

1. Serial / IMEI tracking per unit, recorded at purchase and picked at sale.
2. Barcode scanning: most boxes carry a barcode, and a scan is faster and more accurate than typing.
3. Split payments: part cash, part UPI, part card on the same bill is everyday in phone retail.
4. Customer history: look up a customer's past bills by phone number for warranty claims.
5. Accessories as normal stock: covers, glass and cables sold by quantity, with low-stock alerts.
6. Service billing for repairs, with SAC 9987 at 18%.
7. GST reports that feed GSTR-1 and GSTR-3B without retyping.

How IMEI Tracking Works Day to Day

1. Purchase: when stock arrives from the distributor, you enter (or scan) the IMEI of each unit on the purchase bill. Ten phones in means ten IMEIs recorded.
2. Sale: at billing, pick the IMEI of the unit you are handing over. It prints on the customer's bill and the unit is marked sold.
3. Return: if the sale is returned or the bill is voided, the IMEI goes back to "in stock" automatically.
4. Lookup: search any IMEI to see whether it is on the shelf or which bill it went out on.

Repairs and Service Billing

Many phone shops earn steady money from screen replacements and repairs. Bill the spare part as goods (with its own HSN) and the labour as a service under SAC 9987, both at 18%. Keep the customer's phone number on the bill so you can message them when the device is ready.

How Billux Fits a Mobile Shop

Billux's retail counter covers the everyday side: barcode billing, accessories stock with low-stock alerts, cash/UPI/card split payments, customer lookup by phone, WhatsApp bills and GST reports. Items can be marked as serial-tracked. Each unit is then named by its serial or IMEI on the purchase and on the sale, a sale can only pick serials that are in stock, and voids and returns put the serial back. Serial tracking runs in the Billux Android app, which is rolling out to shops now.

Billux is priced at ₹2,500 a year for the Standard plan, with no per-invoice fees (see pricing). If you are weighing it against other software, our comparison page sets the main options side by side. For scanner setup tips, read our guide to barcode billing software, and for repeat customers see our post on loyalty points.

Setting Up a Mobile Shop Counter: Checklist

1. Name items by model and variant: "Phone X 8/128 GB Blue" as its own item, because each variant has its own price and stock.
2. Enter IMEIs for opening stock: on day one, record the IMEI of every handset already on the shelf, not just the count.
3. Barcode the accessories: covers and screen guards often arrive without usable barcodes, so print your own labels.
4. Put your warranty and return policy in the bill footer, so it prints on every bill.
5. Always take the customer's phone number: it is how you find the bill when they come back.

Exchange offers on old phones

When a customer trades in an old phone, GST on the new phone is charged on its full price. The value you give for the old handset is a form of payment against that bill, not a discount that lowers the tax. Record what you paid for the old phone separately, and confirm the bookkeeping with your CA. If you are still deciding on counter hardware, read POS software vs billing machine.

Selling second-hand phones

Many phone shops also buy and resell used handsets. If you buy a used phone from an individual and resell it as it is, without claiming input tax credit on the purchase, the valuation rules let you pay GST only on your margin. Example: you buy a used phone for ₹8,000 and sell it for ₹10,360. The margin of ₹2,360 includes GST, so the taxable value is ₹2,360 ÷ 1.18 = ₹2,000 and GST is ₹360. Keep the purchase record with the seller's ID and the IMEI, because it is your proof of the purchase price.

The Bottom Line

For a phone shop, billing software is really a unit register. Record every IMEI when stock comes in, pick it when stock goes out, and let the software handle the 18% GST split. Then warranty claims and stock checks take seconds instead of an argument.