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Bill of supply format

A bill of supply replaces the tax invoice when no GST can be charged: you are a composition taxpayer, or what you sell is exempt. Rule 49 of the CGST Rules sets out its format, which is a tax invoice without the tax.

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Bill of supply format · example

FromLaxmi Stationery Mart
ToSaraswati Vidya Mandir School
CurrencyINR
DescriptionQtyPriceAmount
Exercise notebooks, 200 pages, single line (HSN 4820)300₹38.00₹11,400.00
Ball pens, blue, box of 10 (HSN 9608)25₹50.00₹1,250.00
Chart paper, assorted colours (HSN 4802)200₹6.00₹1,200.00
Total₹13,850.00

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How to use the bill of supply format

  1. Title it "Bill of supply" and add your GSTIN.
  2. If you are under composition, include the declaration; Rule 49 places it at the top.
  3. List items with HSN or SAC, quantity and value, with no GST.
  4. Save it; sign in to number bills in their own consecutive series.

Bill of supply format (Rule 49)

  • Title "Bill of supply"
  • Supplier name, address and GSTIN
  • Consecutive serial number, up to 16 characters, unique for the financial year
  • Date of issue
  • Recipient name, address and GSTIN or UIN if registered
  • HSN or SAC
  • Description of the goods or services
  • Value of the supply after discounts
  • Signature or digital signature
  • For composition taxpayers: "composition taxable person, not eligible to collect tax on supplies"

The composition scheme in brief

The turnover limit is ₹1.5 crore for goods (₹75 lakh in some special category states) and ₹50 lakh for service providers. Composition taxpayers cannot claim input tax credit or make inter-state supplies of goods.

TaxpayerTax on turnoverCan charge GST to buyers?
Manufacturers and traders1% (0.5% CGST and 0.5% SGST)No
Restaurants not serving alcohol5%No
Service providers under section 10(2A)6%No

Questions

Who issues a bill of supply?

A registered person supplying exempt goods or services, and a composition taxpayer for all of its supplies.

What declaration must a composition dealer show?

The words "composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply. Composition taxpayers must also display that they are under composition at their place of business.

Can one document be both a tax invoice and a bill of supply?

Yes. A registered person supplying both taxable and exempt items to an unregistered buyer may issue a single invoice-cum-bill of supply.

Is a bill of supply needed for small amounts?

Not for a supply under ₹200 to an unregistered buyer who does not ask for one.

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