Bill of Supply under GST: Meaning, Format & Rules

1
www.taxgyata.com
2
Things you should know about Bill of Supply under
GST
3
Who is required to issue a bill of supply?
Supplying exempted goods or services or both
Bill of Supply
Tax Invoice
Paying tax under composition levy
Registered Person
4
Invoice-cum-bill of supply
Supplying taxable goods or services or both
Supplying exempted goods or services or both
Unregistered Person
Registered Person

• Single invoice-cum-bill of supply may be issued

5
HSN Code on bill of supply
Turnover
HSN Code
lt 1.5 crores
Not required
Between 1.5 crores - 5 crores
2 digit HSN Code
gt 5 crores
4 digit HSN Code
6
ITC cannot be claimed on the basis of Bill of
Supply
7
It does not contain the tax rate and amount of tax
8
It is not required to be issued if the value of
supply lt Rs 200
9
Exporters can also issue a bill of supply
10
Any other similar document issued for non-taxable
supply shall be deemed as a bill of supply
11
www.taxgyata.com
https//www.taxgyata.com/ap/bill-of-supply-under-g
st/