Bill of supply generator

What goes on a bill of supply

• Your business name, address and GSTIN
• The words “Bill of Supply” as the heading
• A bill number (up to 16 characters) and date
• The buyer's name and address, and GSTIN if registered
• HSN or SAC code and description of each item
• The value of each item after discount
• For composition dealers: “Composition taxable person, not eligible to collect tax on supplies”
• Your signature

Bill of supply or tax invoice?

A regular GST-registered seller charges GST and issues a tax invoice. A composition dealer pays tax on turnover at a flat rate and may not collect GST from buyers, so it issues a bill of supply. A seller of exempt goods or services also issues one.

This editor never adds tax to a bill of supply and puts the composition declaration in the notes. If you only sell exempt goods and are not a composition dealer, change the note to say the supply is exempt.

Questions

Who has to issue a bill of supply?

Under Section 31(3)(c) of the CGST Act and Rule 49, a registered person supplying exempt goods or services, or paying tax under the composition scheme, issues a bill of supply instead of a tax invoice.

Can a buyer claim input tax credit on a bill of supply?

No. No GST is charged on a bill of supply, so there is no tax for the buyer to claim.

Can I sell both taxable and exempt items on one bill?

A regular taxpayer selling both to an unregistered buyer may issue a single “invoice-cum-bill of supply”. That needs the GST columns, so use the GST invoice editor for it.

What does it cost?

Creating, designing and saving documents is free and needs no account. The clean PDF, without the preview watermark, will be a paid download. Payment is not switched on yet, so that download is not available today.