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Bill of Supply under GST

Bill of supply is issued by the registered person in lieu of a tax invoice when GST is not levied on the transaction or when GST need not be collected from the customer. Section 31(3)(c) of CGST Act, 2017 stipulates that a registered person engaged in supply of exempted goods or services or a composition taxpayer shall issue a bill of supply instead of a tax invoice.

  • Person opting for composition scheme under GST shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply.
  • The bill of supply does not contain the details related to the tax rate and amount of tax. Further, value to be given in the Bill of Supply is not also taxable value.
  • Bill of supply is not required to issue if the value of goods or services is less than Rs 200.
  • Where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies,
  • Any tax invoice or any other similar document issued under any other Act for non-taxable supply shall be deemed as a bill of supply.

Particulars of Bill of Supply

A bill of supply has the following fields-

a, Name, address and GSTIN of the supplier;

b. A consecutive serial number not exceeding 16 characters, in one or more multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash and any combination thereof, unique for a FY;

c. Date of its issue; Name, address and GSTIN or UIN, if registered, of the recipient;

d. HSN Code for goods or services;

e. Description of goods or services or both;

f. Value of supply of goods or services or both taking into account discount/ abatement, if any; and

g. Signature or digital signature of the supplier.

Format of Bill of Supply

Format of Bill of Supply under GST


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TaxGyata Team

TaxGyata Team