Bill of Supply: A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details. A business registered under GST issues a tax invoice to the buyer. Such an invoice mentions the GST rate charged on the goods and services sold.
(a) name, address and GSTIN of the supplier;(b) a consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year;(c) date of its issue;(d) name, address and GSTIN or UIN, if registered, of the recipient;(e) HSN Code of goods or Accounting Code for services;(f) description of goods or services or both;(g) value of supply of goods or services or both taking into account discount or abatement, if any; and(h) signature or digital signature of the supplier or his authorized representative: Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule....