How many copies of GST Invoice are to be issued?
Bill of Supply Generally the GST invoice is issued in order to charge the tax from the recipient and also pass on the credit. In GST there are however some instances where the recipient is not a registered person or where the supplier is not allowed to charge any kind of tax and hence a GST invoice can’t be issued. Instead, another document called Bill of Supply is issued. The Cases where a registered supplier needs to issue the bill of supply: Supply of Exempted/Nil-rated, Non-taxable/Non-GST goods or services Paying tax under the composition scheme Particulars Name, Address & GSTIN of supplier Consecutive Serial Number Date of issue Name, Address & GSTIN (if registered) of recipient HSN/SAC code Description of Goods, Quantity & Value Signature or Digital Signature Special Provisions for Composition Taxpayers The person who is registered as a composition taxpayer shall at the top of the bill of supply issued by him, m