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<h1>Bill of supply requirements define mandatory invoice fields and permit non-issuance below a small-value threshold.</h1> A bill of supply must include supplier identification and GSTIN, a unique consecutive serial number for the financial year, date, recipient identification and GSTIN/Unique ID if registered, HSN or Accounting Code, description, value after discount or abatement, and supplier signature or digital signature. The proviso to sub rule (1) of rule 1 applies mutatis mutandis. Registered taxable persons need not issue a bill of supply for supplies below a small value threshold unless requested by the recipient; where bills are not issued, a consolidated bill of supply must be prepared at day end.