https://www.taxtmi.com/acts?id=28370 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. en-us Thu, 29 Jun 2017 11:12:41 +0530 Wed, 15 Oct 2025 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28370 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. Act-Rules GST Thu, 29 Jun 2017 11:12:41 +0530 https://www.taxtmi.com/acts?id=28370