Invoices & Sales
Bill of Supply Generator
Bills for composition dealers and exempt supplies, with no GST charged.
Bill of Supply Generator
www.indianbusinesstools.com
Billed by
A visual signature image only — not a legal e-signature. For GST e-invoicing, check whether the IRN system applies to your turnover.
Billed to
| Description | HSN/SAC | Qty | Unit price | Amount | |
|---|---|---|---|---|---|
| ₹0.00 |
Preview
Bill of Supply
Composition taxable person, not eligible to collect tax on supplies
Bill date: —
Billed by
—
Billed to
—
| Description | HSN | Qty | Rate | Amount |
|---|---|---|---|---|
| — | 1 | ₹0.00 | ₹0.00 |
When you issue a bill of supply instead of a tax invoice
A registered person issues a bill of supply, not a tax invoice, in two cases: when they pay tax under the composition scheme, and when they supply goods or services that are exempt from GST. A bill of supply charges no GST, so it has no tax columns. If you sell both taxable and exempt items, issue a tax invoice for the taxable ones and a bill of supply for the exempt ones, or a single invoice-cum-bill of supply that separates them.
What a bill of supply must show
- Your name, address and GSTIN.
- A serial number, in a running series, and the date.
- The buyer's name and address, and their GSTIN if they are registered.
- The HSN code of the goods or the accounting code of the services, and a description.
- The value of the supply, and your signature.
- For a composition dealer, the words "Composition taxable person, not eligible to collect tax on supplies". The tool prints this when the composition box is ticked.
Composition dealers, take note
A composition dealer can't collect GST from the customer, so the buyer gets no input tax credit on your bill. Check whether you qualify with the composition scheme calculator, and see the composition scheme guide for the limits. The bill is also not needed for a sale under ₹200 if the customer doesn't ask for one, as long as you issue a consolidated bill of supply at the end of the day.
Frequently asked questions
What is the difference between a bill of supply and a tax invoice?
A tax invoice charges GST and shows the tax split. A bill of supply charges none. You issue a bill of supply when you are a composition dealer or when what you sell is exempt from GST. Neither document is used by someone who isn't registered for GST, who issues a plain bill.
Does a composition dealer issue a tax invoice?
No. A composition dealer pays a small percentage of turnover instead of collecting GST, so the dealer issues a bill of supply and may not charge GST to the customer. The bill must carry the words that the dealer is a composition taxable person and is not eligible to collect tax on supplies.
Can the buyer claim input tax credit on a bill of supply?
No. A bill of supply carries no GST, so there is no tax for the buyer to claim as input credit. That is true for both composition suppliers and exempt supplies.
Do I need to put an HSN code on a bill of supply?
Rule 49 asks for the HSN code of goods or the accounting code of services. The tool has an HSN column for this. How many digits you must report depends on your turnover, so check the current rule or ask your CA.