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What is the Bill of Supply under GST?

Prakash Matre
Prakash Matre at April 21, 2023

Bill of Supply

Bill of supply in GST is a type of invoice which is issued by the registered person supplying exempted goods or/and services or in case if the person is enrolled under a composition scheme. Generally, the amount mentioned in the bill of supply is non-taxable. In this article we will cover the following related topics regarding the bill of supply under GST:

What is the difference between Tax Invoice and Bill of Supply?

Here is the basic difference between tax invoice and bill of supply under GST:

Tax Invoice Bill of Supply
The Tax Invoice is issued by a registered taxable person when there is a taxable supply. The Bill of supply is issued by the registered person or composition in case if there is an exempt supply.
Input Tax Credit can be availed. Input Tax Credit cannot be availed.
The rate of GST and the taxable amount is mentioned in the tax invoice. Generally, in the bill of supply GST and the taxable amount is not mentioned.

Format of Bill of Supply

Here is the format of the bill of supply:

  1. Name of the supplier
  2. Address of the supplier
  3. GST Identification of the supplier
  4. Unique code for FY (financial year)
  5. Bill of supply issuance date
  6. Name of the recipient
  7. Address of the recipient
  8. GST Identification of the recipient
  9. HSN code for goods or SAC for services
  10. Product or services description
  11. The estimated value of the supply

Relaxation in the case of Bill of supply

Here is the list of relaxation provided in the case of a bill of supply:

(i) Value not exceeding 200 INR In the event where the value of products or services or both is not exceeding 200 INR at that point, the Bill of supply isn't required to issue.

(ii) Consolidated bill of supply A consolidated bill of supply can be issued when the value of goods or/and services provided is not more than 1200 INR. However, in case if the recipient asks for a separate Bill of supply the supplier needs to issue one.

(iii) Non-prerequisite of signature When the Bill of supply is given electronically then DSC or digital signature is not required.

(iv) Deemed Bill of supply A tax invoice or any other document issued for the non-taxable supply such as oil, alcohol, liquor or etc. Then in such a case these documents can be treated as a Bill of supply.

(v) GSTIN and address of the recipient Considering the enormous measure of exchanges in banking, insurance, and traveler transportation part, taxpayers need not keep up the location of the client and GSTIN.

(vi) Invoice cum bill of supply A registered taxable person supplying both taxable and exempted goods or/and services can issue a single Invoice cum bill of supply.


List of taxpayers eligible to issue a Bill of supply

Here is the list of the person who is required to issue Bill of supply:

(i) Supplier of Exempted goods or/and services Any registered taxable person who is supplying any goods or/and services that are exempt. In such a case that person needs to issue a bill of supply.

(ii) Composition Dealer Any taxpayer who is registered under the composition scheme can also issue a bill of supply as they cannot claim Input Tax Credit on the supplied goods or/and services.

(iii) Exporter The taxpayer exporting goods or/and services can also issue a bill of supply as export is considered as zero-rated supply under GST. Here is the list of details the exporter needs to mention at the time of export:

  1. a) Name of the recipient
  2. b) Address of the recipient
  3. c) Name of the country and Address along with pin-code where the goods need to be exported.
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