In short
A bill of supply is issued instead of a tax invoice when no GST can be charged: by composition dealers, and for exempt goods or services. It shows the supplier's name, address and GSTIN, a serial number unique for the financial year, the date, the buyer's name, address and GSTIN if registered, HSN or SAC codes, a description and value of the goods or services, and a signature. Composition dealers must also print "composition taxable person, not eligible to collect tax on supplies".
Fields to include
- Your name, address and GSTIN
- Bill number (up to 16 characters, unique for the financial year) and date
- Buyer's name and address, and GSTIN if registered
- HSN code (goods) or SAC code (services)
- Description, quantity and value of each item, and the total
- For composition dealers: "Composition taxable person, not eligible to collect tax on supplies"
- Signature
When to use it
- Composition dealers (manufacturers, traders, restaurants, small service providers)
- Registered businesses selling exempt goods or services
- Any sale where GST must not be shown or collected
How to make one online
Open the free bill of supply maker
Tap "Make this bill of supply free". It opens in your browser; no signup.
Fill in the fields
Type your details, your customer's and the items. Totals are worked out for you.
Download or send
Download the PDF to print or share. Sign up free to save it and send it on WhatsApp or email.
Frequently asked questions
Who issues a bill of supply?
Composition dealers, and registered businesses for exempt goods or services. They can't charge GST, so they issue a bill of supply instead of a tax invoice.
Can a buyer claim input tax credit on a bill of supply?
No. A bill of supply has no GST on it, so there is no credit to claim.
Do exempt sellers print the composition line?
No. Only composition dealers print it. Receipt Book adds it only when you tap "+ Add the composition declaration".
More questions? See the Receipt Book FAQ.
Sources
This page explains the rules in general terms as of November 2026. It is not tax or legal advice; check your case with your CA.
More formats
- Invoice format The standard invoice layout with every field a customer and your CA expect. Free, no signup
- GST invoice format Tax invoice with GSTIN, HSN/SAC, place of supply and the CGST, SGST or IGST split. Free, no signup
- Bill format A shop or service bill: items, quantity, rate, total, paid by cash or UPI. Free, no signup
- Quotation format A price quote with validity date, items, GST and terms. Free, no signup
- Proforma invoice format An advance bill before the sale: for advance payment, import or a loan. Free, no signup
- Receipt format Payment receipt with amount, mode, reference and a PAID stamp. Free, no signup
- Credit note format For returns, discounts after sale or overcharging, linked to the original invoice. Free, no signup
- Purchase order format Order goods from a vendor with quantities, rates, delivery date and terms. Free, no signup
- Freelancer invoice format Invoice for freelancers and consultants: services, hours or milestones, UPI or bank details. Free, no signup
- Rent receipt format House or shop rent receipt with tenant, landlord, month, PAN and signature. Free, no signup
- Cash receipt format Cash or money receipt with amount in words, purpose and revenue stamp note. Free, no signup
- Delivery challan format Challan for moving goods without a sale: job work, approval, branch transfer (Rule 55). Free, no signup