Bill of supply under GST
Tuesday, December 20, 2016     Category : GST


How to prepare Bill of Supply under GST?


What are the contents of Bill of Supply under GST?

A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details: -

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number containing only alphabets and/or numerals, unique

for a financial year;

How to prepare Bill of Supply under GST(c) date of its issue;

(d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;

(e) HSN Code of goods or Accounting Code for services;

(f) description of goods or services;

(g) value of goods or services taking into account discount or abatement, if any;


(h) signature or digital signature of the supplier or his authorized representative:

Provided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the bill of supply issued under this rule:

Provided further that the registered taxable person may not issue a bill of supply if the value of the goods or services supplied is less than one hundred rupees except where the recipient of the goods or services requires such bill:

Provided also that a consolidated bill of supply shall be prepared by the registered taxable person at the close of each day in respect of all such supplies where the bill of supply has not been issued in terms of the second proviso.


This post is about Bill of Supply under GST Law. Comment your thoughts about Bill of Supply under GST Tax Invoice rules in India. 

Relation Information links:

Contents of GST Tax invoice 

Endorsement in GST Tax Invoice under Exports 

Maximum allowed time to issue Tax Invoice after supply of Goods or/and Services 

Manner of Issuing GST Invoice

 How to obtain Invoice Reference Number of GST? 

Debit Invoice (Debit Note) to original Invoice under GST Invoice 

Can a GST Invoice be changed after issuing? 

How to issue Credit Invoice under GST in India? 

Contents of GST Tax Invoice of ISD 

GST Tax invoice of Banks and financial institutions 

GST Tax Invoice of Transport Company 

GST Invoice of Passenger Transporter

Advantages of GST registration in India
Who has to obtain GST registration in India?     
Does GST registration number of my firm change time to time in India?
Is GST registration required for a public sector undertaking?
Is amendment of GST registration allowed in India?
Cancellation of GST registration in India
Centralized GST registration of services permitted in India?
Retired from business ownership. Fresh GST registration in India?
GST Registration for Job workers in India
GST registration mechanism in India
Pre-registration of credit card necessary for GST payment in India
Is GST Registration required for a Job worker in India?

How to get exemption of Sales Tax under exports.

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?

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How to get export order from foreign buyers?

How to get RCMC from Export Promotion Councils

How to hide invoice value of original contract under high sea sale transactions

How to know the quality, quantity or contents of goods before import customs clearance

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Transferability of Bill of Lading



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