Rule 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;
(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).]
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.
