Difference between Tax Invoices and Bill of Supply

Last updated at August 14, 2026 by

For Sales, Normally there are 2 types of  Bill books in GST
  • Tax Invoice
  • Bill of Supply
 
Tax Invoice is issued if tax charged on bill
Example-GST Rate is 18%/12%/5%
 
Bill of Supply is issued if no tax on bill
Example-GST Rate is 0%/ Exempted or Invoice of Composition Dealer
 
 
Exception
For export, some time no tax charged, but still Tax Invoice issued

tax invoice and bill of supply.jpg

 

 

Sample Tax Invoice

tax invoice.jpg

Sample Bill of Supply

  1. gst-bill-of-supply.jpg
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Transcript

Types of Invoices under GST Tax Invoice All types of Taxable sales Common Bill book for 1. Local Sales 2. Interstate Sales 3. Export Sales Bill of Supply For All types of Exempt Sales + Nil Rated Sales + Sale by Composition Dealer

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

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