GST Invoice Format for Composite Dealers

Rule-49 of CGST Rules 2017

BILL OF SUPPLY 

A bill of sup­ply referred to in clause © of sub-sec­tion (3) of sec­tion 31 shall be issued by the sup­pli­er con­tain­ing the fol­low­ing details:-

• name, address and GSTIN of the supplier;
• a con­sec­u­tive ser­i­al num­ber not exceed­ing six­teen char­ac­ters, in one or more 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;
• date of its issue;
• name, address and GSTIN or UIN, if reg­is­tered, of the recipient;
• HSN Code of goods or Account­ing Code for services;
• descrip­tion of goods or ser­vices or both;
• val­ue of sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any; and
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rized representative:

Pro­vid­ed that the pro­vi­sos to rule 1 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 bill of sup­ply for the pur­pos­es of the Act.

Down­load GST Invoice For­mat for Com­pos­ite Dealers