{"id":1646,"date":"2017-08-30T07:32:58","date_gmt":"2017-08-30T07:32:58","guid":{"rendered":"https:\/\/swaritadvisors.com\/?p=1646"},"modified":"2021-09-07T12:28:17","modified_gmt":"2021-09-07T06:58:17","slug":"bill-of-supply-gst","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/bill-of-supply-gst\/","title":{"rendered":"Bill of Supply under GST"},"content":{"rendered":"\n<p class=\"has-drop-cap\">A Bill of supply is a transaction document that is different from the normal tax invoice. It does contain the tax separately in the invoice. In this blog, We will discuss about <strong>Bill of Supply under GST<\/strong>.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a30806893bd0\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a30806893bd0\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/bill-of-supply-gst\/#A_Bill_of_Supply_is_issued_by_the_following_persons\" title=\"A Bill of Supply is issued by the following persons:\">A Bill of Supply is issued by the following persons:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/bill-of-supply-gst\/#The_format_of_the_Bill_of_Supply\" title=\"The format of the Bill of Supply:\">The format of the Bill of Supply:<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Bill_of_Supply_is_issued_by_the_following_persons\"><\/span>A Bill of Supply is issued by the following persons:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>If a registered person is supplying goods or services that are exempted<\/li><li>If the registered person has opted for composition levy<\/li><\/ul>\n\n\n\n<p><em>The <strong>bills of supply under GST<\/strong> shall contain the following mandatory fields as below:<\/em><\/p>\n\n\n\n<ul><li>Name and the address of the supplier<\/li><li>GSTIN No. of the supplier<\/li><li>Bill of supply should be consecutively numbered.<\/li><li>If the receiver of the goods is registered the than a name, address and <strong>GSTIN no<\/strong><sup><a href=\"https:\/\/services.gst.gov.in\/services\/searchtp\" class=\"text-primary\"><strong>[1]<\/strong><\/a><\/sup>. of the recipient.<\/li><li><strong>HSN code<\/strong> of goods and SAC code for services<\/li><li>Description and value of goods or services<\/li><li>Signature of the supplier<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_format_of_the_Bill_of_Supply\"><\/span>The format of the Bill of Supply:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"543\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2017\/08\/bill.png\" alt=\"Bill of Supply format\" class=\"wp-image-1647\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2017\/08\/bill.png 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2017\/08\/bill-300x259.png 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<p>The Author is an Expert of <strong><a href=\"https:\/\/swaritadvisors.com\/gst-registration\" class=\"text-primary\">GST Registration<\/a><\/strong> and other tax related services, Visit home page to know more about him.<\/p>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/swaritadvisors.com\/learning\/audit-under-gst\/\">Audit under GST<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Bill of supply is a transaction document that is different from the normal tax invoice. It does contain the tax separately in the invoice. In this blog, We will discuss about Bill of Supply under GST. A Bill of Supply is issued by the following persons: If a registered person is supplying goods or [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1648,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[48,49,50,4,5],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1646"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=1646"}],"version-history":[{"count":9,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1646\/revisions"}],"predecessor-version":[{"id":18980,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/1646\/revisions\/18980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/1648"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=1646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=1646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=1646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}