Bill of Supply Format under GST

Bill of supply format (Rule 49)

Use this layout for composition or exempt supplies. FundRaksha Book switches between tax invoice and bill of supply automatically based on your registration type, and the first 300 invoices are free.

BILL OF SUPPLY
[Composition taxable person, not eligible to collect tax on supplies]  (print this line if you are under the composition scheme)

Supplier: [YOUR BUSINESS NAME]
Address: [ADDRESS]
GSTIN: [YOUR GSTIN]   State: [STATE NAME]   State code: [CODE]
Phone: [PHONE]

Bill No.: [BILL NO. - max 16 characters, e.g. BOS/25-26/0098]
Date: [DATE]
Due date: [DUE DATE]

Recipient: [CUSTOMER NAME]
Address: [CUSTOMER ADDRESS]
GSTIN / UIN: [CUSTOMER GSTIN, if registered]

S.No. | Description of goods/services | HSN/SAC   | Qty   | Unit | Rate (Rs.) | Discount (Rs.) | Value (Rs.)
1     | [DESCRIPTION]                 | [HSN/SAC] | [QTY] | [UOM]| [RATE]     | [DISCOUNT]     | [VALUE]
2     | [DESCRIPTION]                 | [HSN/SAC] | [QTY] | [UOM]| [RATE]     | [DISCOUNT]     | [VALUE]

Total value:   Rs. [AMOUNT]
Amount in words: Rupees [AMOUNT IN WORDS] only

[For exempt supplies: "Supply exempt from GST under Notification No. [NOTIFICATION NO.], entry [ENTRY NO.]"]

Payment terms: Payable within [CREDIT DAYS] days of the bill date. Interest at [RATE]% per annum [or as per Section 16 of the MSMED Act, 2006] on delayed payment.
Bank details: [ACCOUNT NAME], [BANK], A/c [ACCOUNT NO.], IFSC [IFSC]

For [YOUR BUSINESS NAME]
Authorised signatory: ____________________

Received the goods/services:
Name: ____________   Signature: ____________   Date: ____________

Bill of supply vs tax invoice

A regular taxpayer who sells both taxable and exempt items to an unregistered buyer may issue a single invoice-cum-bill of supply under Rule 46A. For taxable supplies, use the tax invoice format.

How to fill it

1. Keep a separate, consecutive series for bills of supply if you also issue tax invoices.
2. Print the composition declaration prominently if you are under the composition scheme. Do not show any GST, even 'included'.
3. Give HSN or SAC and a clear description; for exempt items, cite the exemption notification and entry.
4. Show the value after any discount, and the total in words.
5. Print a due date and an interest clause, as you would on a tax invoice.
6. Get the buyer's acknowledgement of receipt on a copy, or keep the signed delivery challan.

Common mistakes

• Collecting GST from customers while under the composition scheme. A composition dealer cannot collect tax; doing so invites penalties and tax demands.
• Leaving out the composition declaration.
• Issuing a bill of supply for a taxable supply to save the buyer GST: the buyer loses credit and the supplier faces a demand.
• No payment terms. Small suppliers who issue bills of supply are often the ones paid last, and a bill without a due date makes it worse.

What happens if the buyer does not pay a bill of supply

A bill of supply is a full commercial invoice. It proves the sale, the value and, if you print it, the credit period, so the recovery routes are the same as for a tax invoice: reminders, a legal notice, a civil or summary suit, and, for Udyam-registered micro and small suppliers, a claim before the MSME Facilitation Council through MSME Samadhaan with interest at three times the RBI bank rate. Composition dealers are often micro enterprises, so check your Udyam registration before the claim.

For small dues, FundRaksha Collect sends automated WhatsApp and email reminders for a 1% success fee. For larger dues, FundRaksha Legal sends an advocate's notice within 24 hours.