Bill of supply

49.    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, 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;

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1 This proviso was inserted by Notification No. GST-1020/C.R.91 B/Taxation-1 (Notification No.72/2020-Eleveth Amendment-2020) dated the 14th October 2020 (w.e.f.30th September,2020).
 
(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 nontaxable 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).]
2[Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have
Quick Response (QR) code.]