Rule 49 of CGST Rules 2017: Bill of Supply

Provisions under Rule 49 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Bill of Supply”, are as under:

CGST Rule 49: Bill of Supply (Chapter-VI: Tax Invoice, Credit and Debit Notes)

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.

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 invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). [third proviso inserted from 31/12/2018: refer Note 1]

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. [fourth proviso inserted from 01/04/2020: refer Note 2]

Amendments History:

1. Third proviso inserted from 31/12/2018 vide Notification 74/2018.

2. Fourth proviso inserted vide Notification 31/2019 followed with Notification 71/2019 on commencement date of 01/04/2020.

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