Bill of Supply Format under GST
For composition taxpayers and exempt supplies, with every field Rule 49 requires, plus who issues it and how to report it.
Last updated: 16 October 2026
Composition taxpayers, and businesses supplying exempt goods or services, issue a bill of supply instead of a tax invoice. This format includes the details required by Rule 49 of the CGST Rules. Below it: who issues a bill of supply, how it differs from a tax invoice, and where it goes in GSTR-1, GSTR-3B and the e-way bill.
Click any text in the format below to edit it, then print or save as PDF. The Excel version calculates totals for you.
Composition taxable person, not eligible to collect tax on supplies
Your Business Name
Shop no., street, city, PIN
GSTIN: 29ABCDE1234F1Z5
Phone / email
Shop no., street, city, PIN
GSTIN: 29ABCDE1234F1Z5
Phone / email
Supplier
BILL OF SUPPLY
Bill to
Name
Address, city, PIN
GSTIN: (if registered)
State: Karnataka (29)
Name
Address, city, PIN
GSTIN: (if registered)
State: Karnataka (29)
Ship to / delivery address
Same as above, or delivery address
Same as above, or delivery address
| # | Description | HSN/SAC | Qty | Unit | Rate | Value |
|---|---|---|---|---|---|---|
| 1 | Item description | XXXX | 10 | BAG | 450.00 | 4,500.00 |
| 2 | Item description | XXXX | 5 | KGS | 120.00 | 600.00 |
| 3 | ||||||
| Total | 5,100.00 |
Amount in words: Rupees Five Thousand One Hundred only
Declaration / notes
For Your Business Name
Authorised signatory
Authorised signatory
Mandatory fields on a bill of supply (Rule 49)
| Field | What to enter / rule |
|---|---|
| Supplier name, address and GSTIN | Your registered details (Rule 49(a)) |
| Bill number | Consecutive serial number, up to 16 characters (letters, numbers, hyphen or slash), unique for the financial year (Rule 49(b)) |
| Date | Date of issue (Rule 49(c)) |
| Recipient name, address and GSTIN/UIN | GSTIN only if the buyer is registered (Rule 49(d)); for an unregistered buyer, leave it blank |
| HSN code / SAC | As for tax invoices: the Rule 46 provisos apply to a bill of supply too, so 4 or 6 digits depending on turnover (Rule 49(e), Notification 78/2020-CT) |
| Description | Of the goods or services (Rule 49(f)) |
| Value | Value of supply after any discount or abatement. No tax is charged (Rule 49(g)) |
| Signature | Signature or digital signature of the supplier or authorised representative; not needed on an electronic bill of supply issued under the IT Act (Rule 49(h) and third proviso) |
| Composition legend | Composition taxpayers must mention "composition taxable person, not eligible to collect tax on supplies" at the top of the bill (Rule 5(1)(f)) |
Who issues a bill of supply?
Section 31(3)(c) of the CGST Act says a registered person supplying exempt goods or services, or paying tax under the composition scheme, issues a bill of supply instead of a tax invoice. In practice:
| Your situation | Document to issue |
|---|---|
| Regular taxpayer, taxable goods or services | Tax invoice (GST invoice format) |
| Regular taxpayer, only exempt goods or services (fresh vegetables, unpacked grains, electricity and similar) | Bill of supply |
| Taxable + exempt items to an unregistered buyer | One invoice-cum-bill of supply is allowed (Rule 46A) |
| Taxable + exempt items to a registered buyer | Tax invoice for the taxable items and a bill of supply for the exempt items (Rule 46A's single document covers unregistered buyers only) |
| Composition taxpayer (Section 10) | Bill of supply with the composition legend, for every sale |
| Service provider paying 6% under Notification 02/2019-CT (Rate) | Bill of supply with the legend that notification prescribes: "taxable person paying tax in terms of notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, not eligible to collect tax on supplies" |
| Not registered under GST | No GST document at all: a plain bill or cash memo, with no GSTIN and no tax |
Because no GST is charged, the buyer can't claim input tax credit on a bill of supply.
Bill of supply vs tax invoice
Both are GST documents with a serial number, date, HSN and the parties' details. The difference is tax: a tax invoice charges GST and passes credit to a registered buyer; a bill of supply charges none.
| Tax invoice | Bill of supply | |
|---|---|---|
| Issued by | Registered person making a taxable supply (Section 31(1)/(2)) | Composition taxpayer, or registered person supplying exempt goods or services (Section 31(3)(c)) |
| GST shown | Rate and amount of CGST/SGST or IGST | No tax rate or tax amount |
| Input tax credit for the buyer | Yes, if the other Section 16 conditions are met | No |
| Rule | Rule 46 | Rule 49 |
| E-way bill document type | Tax Invoice | Bill of Supply |
| Where it goes in returns | GSTR-1 B2B / B2C tables; GSTR-3B Table 3.1(a) | Regular taxpayer: GSTR-1 Table 8 and GSTR-3B Table 3.1(c). Composition: CMP-08 and GSTR-4 |
Bill of supply in GSTR-1, GSTR-3B and the e-way bill
- GSTR-1 (regular taxpayers): report the value of nil-rated, exempt and non-GST supplies in Table 8, split into inter-state or intra-state and registered or unregistered buyers. List the serial range of the bills you issued in Table 13 (documents issued); Table 13 has no separate bill-of-supply row, so they are generally reported under “Invoices for outward supply”.
- GSTR-3B: exempt and nil-rated outward supplies go in Table 3.1(c); non-GST supplies in Table 3.1(e).
- Composition taxpayers don't file GSTR-1. They pay tax quarterly in CMP-08 (by the 18th after each quarter) and file the annual GSTR-4 by 30 June after the financial year (from FY 2024-25, Rule 62 as amended by Notification 12/2024-CT).
- E-way bill: when goods covered by a bill of supply need an e-way bill (for example, a composition dealer moving taxable goods above the value limit), choose Bill of Supply as the document type on the portal. Many exempt goods need no e-way bill: check with our e-way bill checker and the step-by-step e-way bill guide.
Small sales and other documents treated as a bill of supply
- Under ₹200: the provisos to Rule 46 apply to bills of supply as well, so for sales under ₹200 to unregistered buyers who don't ask for a bill, one consolidated bill can be made at the end of the day (Section 31(3)(c) proviso and Rule 49).
- Documents under other laws: a tax invoice or similar document issued under another Act for a non-taxable supply is treated as a bill of supply (second proviso to Rule 49). That is why many electricity bills carry the words “bill of supply”: electrical energy is exempt (entry 104, Notification 2/2017-CT (Rate)).
Making bills of supply every day?
This free format works for occasional bills. If you bill daily, GST billing software keeps the numbering, item list and HSN codes consistent and gives you the totals for your returns. VelBooks prints the line "composition taxable person, not eligible to collect tax on supplies" on bills of supply for composition dealers. Try VelBooks free for 30 days at app.velbooks.com, or talk to us on +91 81472 70720.
How to use this format
- Replace the sample text with your details. Keep the composition legend if you're under the composition scheme; change it to the Notification 02/2019 legend if you pay 6% on services under that notification; remove it if you're a regular taxpayer issuing the bill for exempt supplies.
- Enter the items with HSN codes, quantities and value. Don't add GST.
- Print or save as PDF, or download the Excel version.
- Report the bills in your returns: Table 8 and Table 13 of GSTR-1 and Table 3.1(c) of GSTR-3B for regular taxpayers; CMP-08 (quarterly) and GSTR-4 (annual) for composition taxpayers.
Last checked 16 October 2026. General information, not legal advice. Sources: CGST Act Section 31, CGST Rule 49, CGST Rule 46, CGST Rule 62, Notification 02/2019-CT (Rate), Notification 2/2017-CT (Rate), GSTN GSTR-1 user guide.
Frequently asked questions
What is a bill of supply in GST?
A bill of supply is issued instead of a tax invoice when no GST is charged: by composition taxpayers, or by registered businesses supplying exempt goods or services (Section 31(3)(c) of the CGST Act and Rule 49 of the CGST Rules).
Who can issue a bill of supply under GST?
Only a GST-registered person: a composition taxpayer, a regular taxpayer supplying exempt goods or services, or a service provider paying tax under Notification 02/2019-CT (Rate). An unregistered business doesn't issue GST documents at all.
What is the difference between a tax invoice and a bill of supply?
A tax invoice charges GST and lets a registered buyer claim input tax credit. A bill of supply charges no GST, so no credit is available. Both need a serial number, date, HSN and the parties' details.
Is a bill of supply an invoice?
It is a GST document that replaces the tax invoice for exempt supplies and composition sales, but it is not a tax invoice: it shows no tax, and the buyer cannot claim input tax credit on it.
Where do I show a bill of supply in GSTR-1?
Regular taxpayers report the value of exempt and nil-rated supplies in Table 8 of GSTR-1 and the serial range of the bills in Table 13 (documents issued). Composition taxpayers don't file GSTR-1; they use CMP-08 and GSTR-4.
What must a composition dealer write on the bill?
"Composition taxable person, not eligible to collect tax on supplies" at the top of the bill of supply (Rule 5(1)(f)).
Can an unregistered dealer issue a bill of supply?
No. Section 31 applies to registered persons. An unregistered seller gives a plain bill or cash memo without a GSTIN and without charging GST. If you are registered and selling to an unregistered buyer, use this format and leave the buyer's GSTIN blank.
Why does my electricity bill say “bill of supply”?
Electrical energy is exempt from GST (entry 104 of Notification 2/2017-CT (Rate)), and a document issued under another law for a non-taxable supply is treated as a bill of supply (second proviso to Rule 49).
Run billing, stock and your online store from one app
Sign up at app.velbooks.com and use the full app free for 30 days. Questions first? Call or WhatsApp us.
Or call +91 81472 70720 · admin@finacc.in