According to Rule 49 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-
    1. name, address and Goods and Services Tax Identification Number of the supplier;

    2. a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

    3. date of its issue;

    4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

    5. Harmonised System of Nomenclature Code for goods or services;

    6. description of goods or services or both;

    7. value of supply of goods or services or both taking into account discount or abatement, if any; and

    8. signature or digital signature of the supplier or his authorised representative:

      Provided that the provisos to rule 46 shall, mutatis mutandis , apply to the bill of supply issued under this rule:

      Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.