Rule 4 - Bill of supply - GST - Tax Invoice, Credit And Debit Notes - Final Draft Rules 18-5-2017

4. Bill of supply A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or more 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 GSTIN or UIN, if registered, of the recipient; (e) HSN Code of goods or Accounting Code for 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 authorized representative: Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under this rule. Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the purposes of the Act.