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Bill format

Bill of supply format

The bill for sales that carry no GST: by a composition dealer, or of exempt goods and services. It looks like an invoice, minus the tax.

What it is

A bill of supply is the document a registered person issues instead of a tax invoice when no tax is charged on the sale. Two groups use it: composition dealers, who pay tax on their turnover at a flat rate and are not allowed to collect GST from buyers, and businesses selling exempt or nil-rated goods or services, such as fresh vegetables, unbranded loose grain or school education.

Because no tax is charged, the buyer cannot claim input tax credit on it. That is the main practical difference from a tax invoice.

A bill of supply still has to be numbered in a consecutive series, dated and signed, and it still goes into your returns: composition dealers report turnover in CMP-08 and GSTR-4, and regular taxpayers report exempt and nil-rated sales in GSTR-1 and GSTR-3B. Keeping the HSN on every line also makes the yearly HSN summary easy.

When to use it

  • You are registered under the composition scheme (section 10) and make any sale.
  • You are a regular taxpayer selling only exempt goods or services to a buyer.
  • You sell a mix of taxable and exempt items to an unregistered buyer: you may then issue one invoice-cum-bill of supply for both (Rule 46A).
  • Below ₹200 a separate bill of supply is not needed, on the same conditions as for tax invoices.

Sample bill of supply

A filled-in example for a fictitious business. Every total on it is worked out, not typed. Download the blank version to fill in by hand or in Excel.

Download blank PDFDownload Excel template
Khushi Gift and Toy GalleryG-3, Sharanpur RoadNashik, Maharashtra 422002GSTIN: 27AAZPK7154N1ZOPhone 94220 71540
BILL OF SUPPLYComposition taxable person, not eligible to collect tax on supplies
Bill toNeha JoshiCanada Corner, NashikMobile 98903 12764
Bill No.
KG/26-27/0731
Date
04-11-2026
#ItemHSNQtyRateDiscAmount
1Wooden building blocks set (50 pcs)95031 pcs649.00649.00
2Soft toy teddy bear, 40 cm95032 pcs450.0010%810.00
3Gift wrapping sheet48024 pcs15.0060.00
4Brass diya, small74186 pcs85.00510.00
Amount in words

Rupees Two Thousand Twenty Nine Only

Sub-total₹2,029.00
Total₹2,029.00

No GST is charged on this bill. The seller pays tax under the composition scheme.

For Khushi Gift and Toy GalleryAuthorised signatory

Sample with a fictitious business · made with billinginfo

Prefer to type it? Fill a GST invoice online with our free invoice generator, or make it in the billinginfo app in a minute.

What the law asks for

Section 31(3)(c) of the CGST Act and Rule 49 of the CGST Rules. A composition dealer must also print the words “composition taxable person, not eligible to collect tax on supplies” at the top of every bill of supply (Rule 5(1)(f)), and display “composition taxable person” on the signboard of every place of business (Rule 5(1)(g)).

Rule 49 asks for fewer details than Rule 46: there is no tax rate, tax amount or place of supply. The provisos of Rule 46 (for example the ₹200 relaxation) apply with the necessary changes.

Fields on a bill of supply
FieldWhy it is there
Supplier name, address and GSTINRule 49(a)
Bill numberRule 49(b): consecutive, up to 16 characters, unique in the financial year
Date of issueRule 49(c)
Buyer name, address and GSTIN if registeredRule 49(d)
HSN or SAC codeRule 49(e)
Description of goods or servicesRule 49(f)
Value after discountRule 49(g)
Signature or digital signatureRule 49(h)
Composition declaration at the topRule 5(1)(f), composition dealers only

Make it in billinginfo

  1. Give items with no GST the rate Exempted or 0% on the item form (or set the GST rate on each bill line).
  2. Make the bill exactly as you make a sales invoice: + Create → Bill / Invoice on the phone, or Sales → + New Sales Invoice on the web.
  3. When no line carries tax, billinginfo titles the printed document BILL OF SUPPLY instead of TAX INVOICE.
  4. Composition dealers: add the declaration to the invoice notes or terms (Settings → Invoice settings) so it prints on every bill.
  5. Save, then print, download the PDF or share.
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FAQ

Questions about the bill of supply

Something else on your mind? Write to us or see the help page.

Can a composition dealer show GST on the bill?

No. A composition dealer cannot collect tax from the buyer, so the bill must not show any GST amount. The dealer pays tax on turnover from their own pocket.

Can the buyer claim ITC on a bill of supply?

No. No tax is charged, so there is nothing to claim.

Do exempt sales by a regular taxpayer need a bill of supply?

Yes, when the whole bill is exempt. For a mix of taxable and exempt items to an unregistered buyer, one invoice-cum-bill of supply can cover both (Rule 46A).

Is HSN needed on a bill of supply?

Yes, Rule 49 lists it, with the same digit rules as for invoices.

Sources

Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.

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