Compliance Format

GST Bill of Supply Format

A Bill of Supply format issued by composition taxpayers and suppliers of exempt goods/services where tax cannot be charged, as prescribed by Rule 49.

BILL OF SUPPLY

Issued under Rule 49 of the CGST Rules, 2017 (no tax recoverable from recipient)

Supplier Name / GSTIN[Business Name] / [Supplier GSTIN]
Composition / Exempt[composition taxable person, not eligible to collect tax / exempt supply]
Bill of Supply No.[Serial No. FY 20XX-XX]
Date[DD/MM/YYYY]
Recipient (Party) / GSTIN[Party Name] / [GSTIN if registered]
S.NoDescription of Goods/ServicesHSN/SACQtyRate ₹Value ₹
[1][Item description][HSN/SAC][Qty][Rate][₹ Amount]
Total Value[₹ Total]

Total Value (in words): [Rupees ... Only]

For [Business Name]
Authorised Signatory: ____________________

Legal note: A composition dealer must declare "composition taxable person, not eligible to collect tax on supplies" on the top of every bill of supply. No CGST/SGST/IGST columns are shown because tax cannot be collected from the recipient.

Before you use it — fill in / check

  • Business name/GSTIN
  • Party
  • Amount
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.