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    Dead stock clearance: how to clear slow stock without cheapening your brand

    Every store ends up with stock that won't move. Here's how to spot it early and clear it without training buyers to wait for sales - bundles, gifts with purchase, bulk buyers, donation and the GST rules on write-offs.

    Illustration: slow-moving stock on a shelf being bundled with a bestseller for clearance
    Yashh Mittal
    Yashh Mittal
    Founder
    3 Sept 2026 · 4 min read
    Topic: Operations & fulfilment
    In short

    For dead stock clearance, spot slow items early with a simple rule such as no sales in 90 days. Clear them through bundles, gifts with purchase or wholesale buyers before deep discounts. Remember that written-off or gifted goods lose their input tax credit under GST.

    Spot dead stock early

    Dead stock rarely appears overnight. It starts as a slow size, a colour nobody picked or a festive line that missed its window. Set a simple rule, such as no sales in 90 days, and check it every month. List each slow item with its units, its cost and how long it has sat. Rank them by the cash tied up, not the number of pieces. Note the shelf space each one takes, too. A shelf full of slow stock is a shelf your bestsellers cannot use. The earlier you act, the more of the price you keep.

    Why deep discounts hurt

    A big clearance sale empties shelves fast, but it teaches buyers to wait for the next one. It also tells new visitors your full prices are not real. So keep public discounts as the last step, not the first. Use quieter ways to move stock that protect your price. And if you must discount, do it in a closed channel, such as an email to past buyers, rather than on your homepage.

    Ways to clear stock, gentlest first

    MethodHow it worksBest for
    BundlesPair a slow item with a bestseller at one priceAdd-ons, accessories, spare colours
    Gift with purchaseAdd the item free above an order valueLow-cost items that feel valuable
    Loyalty rewardsOffer it as a points rewardItems your regular buyers already like
    Private saleAn email-only offer to past buyersSeasonal lines
    Wholesale or B2BSell the lot to a retailer or resellerLarge quantities of one SKU
    DonationGive it to a charity or NGOStock you cannot sell at all

    Bundles and gifts with purchase

    Bundles move slow stock on the back of your bestsellers. Pair a slow scarf with a popular kurta, or a slow candle with your best diffuser, at one price. The buyer sees value, and your full prices stay intact. A gift with purchase works the same way. Add the slow item free above an order value, which also lifts your average order. On the GST side, CBIC's Circular 92/11/2019-GST says a buy-one-get-one offer is two goods sold for one price. Input tax credit stays available for goods supplied as part of such offers.

    Sell in bulk to other businesses

    Retailers, resellers and corporate gifting buyers often want a lot at a fair price. Offer your slow stock as a single lot, away from your own store, so your buyers never see the lower price. Local boutiques in Tier-2 and Tier-3 cities can be good buyers for fashion and home goods. Ask for payment upfront, or part upfront. Then issue a proper GST invoice with the buyer's GSTIN. Take the lot out of your store's stock count as soon as you agree the deal, so you never sell units already promised.

    Donation and write-offs under GST

    Some stock will never sell. Giving it away helps someone and frees your shelf, and writing off damaged goods cleans up your books. Both have a GST cost. Section 17(5)(h) of the CGST Act blocks input tax credit on goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. CBIC's circular confirms that credit is not available for gifts given without payment. So if you claimed credit when you bought the stock, ask your accountant about reversing it. The CGST Rules also expect your stock accounts to record goods written off or given away as gifts or free samples.

    Stop it happening again

    Clearing stock fixes today. Buying better fixes tomorrow. Order smaller first batches of new designs, then reorder what sells. Watch sizes and colours one by one, because a bestseller often has one slow variant. On a paid plan, The Storemate's inventory reports include a dead-stock view that counts products with no sales in the last 90 days. Check it each month and act on the list early. Your clearance sales will get smaller.

    Frequently asked questions

    What counts as dead stock?

    Stock that has not sold for a long stretch and is unlikely to sell at full price. Many small stores use a simple rule, such as no sales in 90 days, and review those items every month.

    Can I claim input tax credit on stock I write off or give away?

    No. Section 17(5)(h) of the CGST Act blocks input tax credit on goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. Ask your accountant about reversing any credit already taken.

    Is a buy-one-get-one offer a free gift under GST?

    CBIC's Circular 92/11/2019-GST says it is not. A buy-one-get-one offer is two goods sold for one price, and input tax credit stays available for goods supplied as part of such offers.

    Sources

    • CBIC - CGST Act, 2017 (updated text)
    • CBIC - Circular No. 92/11/2019-GST on free samples, gifts and offers

    Keep reading

    • GuidesInventory management for a small online store: is a spreadsheet enough?
    • MarketingDiscounts and coupons that boost sales without killing margin
    • GuidesTaking wholesale orders from retailers on your own website
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