Section 44
Bill of supply (exempt goods or composition dealer)
Use it when you are GST-registered but sell only exempt goods or services, or pay tax under the composition scheme and so cannot charge GST.
Know before you sign
- Rule 49 of the CGST Rules, 2017 lists what a bill of supply must show: supplier's name, address and GSTIN; a consecutive serial number of not more than 16 characters, unique for the financial year; date; buyer's name, address and GSTIN or UIN if registered; HSN code; description; value after discount; and the signature or digital signature of the supplier or authorised representative.
- A composition dealer must 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) of the CGST Rules). Keep these exact English words even on a Hindi bill. Leave the line blank if you are a regular taxpayer selling only exempt goods.
- A composition dealer must also display the words "composition taxable person" on the signboard at every place of business (Rule 5(1)(g)).
- Never show or collect GST on a bill of supply. If you are not registered under GST at all, use this format as a plain bill without a GSTIN and do not collect any tax.
- A signature is not needed on an electronic bill of supply issued under the Information Technology Act, 2000 (Rule 49 proviso).