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Bill of supply format

A registered business that cannot charge GST, because it is under the composition scheme or sells only exempt goods or services, issues a bill of supply instead of a tax invoice. Its contents are set by Rule 49 of the CGST Rules.

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What a bill of supply must contain (Rule 49)

  1. Name, address and GSTIN of the supplier.
  2. A serial number: consecutive, up to 16 characters, using letters, digits, hyphen (-) and slash (/) only, unique for the financial year.
  3. Date of issue.
  4. Name, address and GSTIN (or UIN) of the recipient, if registered.
  5. HSN code of the goods or SAC of the services.
  6. Description of the goods or services.
  7. Value of the supply, after any discount or abatement.
  8. Signature or digital signature of the supplier or an authorised person.

There is no tax rate or tax amount on a bill of supply, because no tax is collected from the buyer. A composition dealer must also print the words “composition taxable person, not eligible to collect tax on supplies” at the top of every bill of supply.

Example bill of supply made with InDhanPay Books (invented business details). Make your own.

Who issues a bill of supply

  • Composition dealers. They pay tax at a fixed rate on turnover from their own pocket and cannot collect GST from customers, so they never issue a tax invoice.
  • Sellers of exempt goods or services. For example fresh vegetables, unpacked food grains or healthcare services, where no GST applies.

A business selling both taxable and exempt items to an unregistered buyer may issue one combined “invoice-cum-bill of supply” (Rule 46A). As with invoices, a bill of supply isn’t needed for a sale under ₹200 unless the buyer asks for one.

Bill of supply or tax invoice?

If you are a regular GST-registered business and the item is taxable, you must issue a tax invoice with the GST shown. Not sure whether an item is taxable or at what rate? Check its HSN code, and use the GST calculator for the amounts.

Make one now with the free generator: choose “Bill of supply” at the top and the tax columns go away. InDhanPay Books titles your documents “Bill of Supply” automatically when you are a composition dealer or the bill has only tax-free items.

Blank bill of supply format

Every field in its place, ready to print and fill in by hand. In the print window, choose Save as PDF to keep a copy.

Composition taxable person, not eligible to collect tax on supplies (composition dealers only)

Bill of Supply

From (supplier)

Name
Address
GSTIN
State & code
Phone / email

Details

Bill no.
Date
Place of supply (state & code)
Due date

Bill to (recipient)

Name
Address
GSTIN (if registered)
State & code

Ship to (if different)

Name
Address
State & code
#Description of goods / servicesHSN / SACQtyUnitRateDiscountValue
1
2
3
4
5
6
7
8
9
10
11
Amount in words

Bank details

Account name
Account no.
Bank & IFSC
Total value
Discount
Total

Terms and conditions

For (supplier name)

Authorised signatory

Blank format from books.indhanpay.com · fill it in online with the free GST invoice generator

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Frequently asked questions

Who has to issue a bill of supply?

A registered person who supplies exempt goods or services, and every composition dealer. Both are barred from charging GST to the buyer, so they issue a bill of supply instead of a tax invoice.

Can a buyer claim input tax credit on a bill of supply?

No. A bill of supply carries no tax, so there is nothing to claim. Buyers who need input tax credit buy from regular GST-registered suppliers who issue tax invoices.

What declaration must a composition dealer print?

“Composition taxable person, not eligible to collect tax on supplies”, at the top of the bill of supply.

Is HSN required on a bill of supply?

Yes. Rule 49 asks for the HSN code of the goods or the accounting code (SAC) of the services, along with the description and value.

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