Bill of Supply issuance: rules for registered persons supplying exempt or composition supplies, and prescribed content requirements. A Bill of Supply is issued instead of a tax invoice by a registered person supplying exempt goods or services or by a person paying tax under the composition scheme; it may be omitted for supplies below the small value threshold. Composition taxpayers must state 'Composition Taxable person, not eligible to collect tax on supplier' on the bill. Rule 49 (first proviso) read with Rule 46 prescribes bill content: supplier name, address and GSTIN; unique serial number; date; recipient details with GSTIN/UIN; HSN or SAC; description; value after discounts or abatements; and supplier signature or digital signature.
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Bill of Supply issuance: rules for registered persons supplying exempt or composition supplies, and prescribed content requirements.
A Bill of Supply is issued instead of a tax invoice by a registered person supplying exempt goods or services or by a person paying tax under the composition scheme; it may be omitted for supplies below the small value threshold. Composition taxpayers must state "Composition Taxable person, not eligible to collect tax on supplier" on the bill. Rule 49 (first proviso) read with Rule 46 prescribes bill content: supplier name, address and GSTIN; unique serial number; date; recipient details with GSTIN/UIN; HSN or SAC; description; value after discounts or abatements; and supplier signature or digital signature.
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