Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Bill of supply requirements under GST: specified mandatory contents, electronic signature exceptions, and optional QR code mandate.</h1> Rule 49 mandates that a bill of supply for non-taxable supplies contain the supplier's name, address and GSTIN; a unique consecutive serial number for the financial year; date of issue; recipient's name, address and GSTIN or Unique Identity Number if registered; HSN code; description of goods or services; value of supply after discount or abatement; and the supplier's signature or digital signature. Provisions of rule 46 apply mutatis mutandis, electronic bills issued under the Information Technology Act need not bear a signature, and the Government may require a QR code by notification.