Bill of Supply and It’s Contents

A bill of supply is similar to a GST invoice except that bill of supply does not contain any tax amount as the seller cannot charge GST to the buyer.

A bill of supply is issued in cases where tax cannot be charged:
 Registered person is selling exempted goods/services,
 Registered person has opted for composition scheme

Contents of Bill of supply:
A bill of supply shall be issued by the supplier containing the following details:
(1) Name, address and GSTIN of the supplier
(2) A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters like hyphen or dash and slash symbolised as ―-‖ and―/‖respectively, and any combination there of, unique for a financial year
(3) Date of its issue
(4) Name, address and GSTIN or UIN, if registered, of the recipient
(5) HSN Code of goods or Accounting Code for Services
(6) Description of goods or services or both
(7) Value of supply of goods or services or both taking into account discount or abatement,
if any
(8) Signature or digital signature of the supplier or his authorized representative.

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CMA Sandeep Kumar – Founder CMA CLUB INDIA

+91-9311210010 / 9868600010


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