Bill of Supply to be Issued instead of Tax Invoice

A registered person shall issue bill of supply instead of Tax Invoice in the following cases:-

• A registered taxable person supplying exempted goods or services or both.
•  Paying tax under the provisions of section 10 (composition scheme) 

Note- Bill of Supply not required to be issued, if value of goods or services or both is less than ₹200.


A bill of Supply shall contain following details to be mentioned:-

1.  Name,Address and GSTIN of the Supplier.
2. Seriel Number in one or multiple series- containing alphabets or numericals or special characters.
3.  Invoice Date/Date of Issue.
4. Name,Address and GSTIN or UIN,if registered,of the Recipient- Applicable in B2B.
5. HSN Code of goods or Accounting Code of Services - Required on the basis of turnover of supplier.
6. Description of goods or Services.
7. Total Value of Supply of goods or Services or both
8. Signature or Digital Signature.