https://www.taxtmi.com/manuals?id=3177 Registered persons supplying exempt goods or services, and persons paying tax under the composition scheme, must issue a bill of supply instead of a tax invoice under section 31(3)(c). Rule 49 (read with rule 46) prescribes required particulars: supplier name, address and GSTIN; a unique consecutive serial number; date; recipient details and GSTIN/UIN; HSN or Service Accounting Code; description; value after discount or abatement; and signature or digital signature. Composition taxpayers must state "Composition Taxable person, not eligible to collect tax on supplier" on the bill. en-us Fri, 06 Oct 2023 18:42:00 +0530 Fri, 06 Oct 2023 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3177 Registered persons supplying exempt goods or services, and persons paying tax under the composition scheme, must issue a bill of supply instead of a tax invoice under section 31(3)(c). Rule 49 (read with rule 46) prescribes required particulars: supplier name, address and GSTIN; a unique consecutive serial number; date; recipient details and GSTIN/UIN; HSN or Service Accounting Code; description; value after discount or abatement; and signature or digital signature. Composition taxpayers must state "Composition Taxable person, not eligible to collect tax on supplier" on the bill. Manuals GST Fri, 06 Oct 2023 18:42:00 +0530 https://www.taxtmi.com/manuals?id=3177