Issue of Bill of supply by a composition dealer - GST Ready Reckoner - GST

Bill of Supply in GST Issuance of Bill of Supply As per section 31(3)(c) , a bill of supply shall be issued in the following cases A registered person supplying exempted goods or services or both or A registered person paying tax u/s 10 shall issue, instead of a tax invoice, A bill of supply containing such particulars and in such manner as may be prescribed under rule 49 of CGST Rules read along with rule 46 of CGST Rules. The registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than 200/- rupees . The person who opt to pay tax on composition scheme, shall mention the words Composition Taxable person, not eligible to collect tax on supplier at the top of the bill of supply issued by him. Provisions of issuance of tax Invoice - Applicable to bill of Supply As per first proviso to rule 49 apply to the bill of supply under this rule. Contents of Bill of Supply in case of goods [as per rule 49 of CGST Rules] A bill of supply shall be issued by the supplier containing the following details:- Name, address and GSTIN of the supplier; A consecutive serial number, 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; Date of its issue Name, address and GSTIN or UIN, if registered, of the recipient; HSN code of goods or Service Accounting Code of services; Description of goods or services or both; Value of supply of goods or services or both taking into account discount or abatement, if any; and Signature or digital signature of the supplier or his authorized representative.