A Bill of Supply is issued instead of a tax invoice when a registered person is supplying exempted goods or services, or when the supplier is registered under the GST Composition Scheme. Under Section 31(3)(c) of the CGST Act, composition dealers cannot charge GST on their invoices and therefore mus
1 template availableA Bill of Supply is issued instead of a tax invoice when a registered person is supplying exempted goods or services, or when the supplier is registered under the GST Composition Scheme. Under Section 31(3)(c) of the CGST Act, composition dealers cannot charge GST on their invoices and therefore must issue a Bill of Supply instead. Key differences from a tax invoice include: no tax amount or rate is shown, the words "composition taxable person, not eligible to collect tax on supplies" must appear at the top, and the GSTIN of the recipient is not mandatory. Our templates are designed specifically for composition scheme dealers with turnover up to Rs 1.5 crore (Rs 75 lakh for special category states) and include all mandatory fields as per Rule 49 of the CGST Rules.