Rule 49 of CGST Rules – Bill of supply

(updated as on 15.11.2017)

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

(a) name, address and Goods and Services Tax Identification Number of thesupplier;

(b) a consecutive serial number not exceeding sixteen characters, in one ormultiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolized as – and / respectively, and anycombination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and Goods and Services Tax Identification Number or UniqueIdentity Number, if registered, of the recipient;

(e) Harmonized System of Nomenclature Code for goods or services;

(f) description of goods or services or both;

(g) value of supply of goods or services or both taking into account discount orabatement, if any; and

(h) signature or digital signature of the supplier or his authorised representative:

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

Provided further that any tax invoice or any other similar document issuedunder any other Act for the time being in force in respect of any non-taxable supplyshall be treated as a bill of supply for the purposes of the Act.

CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference.
Rule 46 :Tax invoice
Rule 47 :Time limit for issuing tax invoice
Rule 48 :Manner of issuing invoice
Rule 49 : Bill of supply
Rule 50 : Receipt voucher
Rule 51 :Refund voucher
Rule 52 :Payment voucher
Rule 53 : Revised tax invoice and credit or debit notes
Rule 54 :Tax invoice in special cases
Rule 55 : Transportation of goods without issue of invoice