https://www.taxtmi.com/acts?id=22719 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. en-us Thu, 06 Oct 2016 18:35:23 +0530 Thu, 06 Oct 2016 18:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22719 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. Act-Rules Bills Thu, 06 Oct 2016 18:35:23 +0530 https://www.taxtmi.com/acts?id=22719