Internet in small-town India can be unpredictable. One minute you're fine; the next, the network is gone and you've got a customer waiting for an invoice. If your app refuses to work without Wi-Fi, you're stuck.
Offline-first means the app works fully on the device: create invoices, update stock, record payments. Everything saves locally first. When the connection is back, it syncs in the background. No "please connect to the internet" dead ends. No retyping the same invoice later.
When you're evaluating inventory or billing software, ask: "Can I create and send an invoice when there's no internet?" If the answer isn't a clear yes, keep looking. Your sales shouldn't depend on a stable connection.