Bill of Supply in GST

  • Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 23 December, 2020

What is a Bill of Supply?

Bill of Supply is a document to be issued by a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 instead of a tax invoice.

What are the Contents of Bill of Supply?

The contents of a Bill of supply are as follows:  (a) name, address and Goods and Services Tax Identification Number of the supplier;  (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;  (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;  (e) Harmonised System of Nomenclature Code for goods or services;  (f) description of goods or services or both;  (g) value of supply of goods or services or both taking into account discount or abatement, if any; and    (h) signature or digital signature of the supplier or his authorised representative.

When is a Bill of Supply has to be Issued?

a) A Bill of Supply is issued in case where a registered person is a supplier of exempted goods; or b) If a registered person opts for composition scheme In these cases, as the registered person cannot issue tax invoice, so he has to issue a Bill of Supply.

Reasons to Not Issue a Bill of Supply

The registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed.

Can a consolidated bill of supply be issued on a periodic basis?

A separate “Bill of Supply” is not necessary of the value of the goods or services supplied is less than Rs.1200 unless the recipient demands for such a bill. In such a case, a consolidated “Bill of Supply” should be prepared at the close of each day in respect of all such supplies to each recipient separately.

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