Chapter - VI of CGST Rules, 2017
TAX INVOICE, CREDIT AND DEBIT NOTES
RULE 49. Bill of supply (corresponding section 31)
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, namely,-
(a) name, address and Goods and Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not exceeding sixteen characters, 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 Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or 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 authorised
representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill
of supply issued under this rule
Provided further that any tax invoice or any other similar document issued under
any other Act for the time being in force in respect of any non-taxable supply
shall be treated as a bill of supply for the purposes of the Act.
1[Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)]