Bill of supply aster billing
Bill of supply Aster billing
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:-
- name, address and GSTIN of the supplier;
- a consecutive serial number not exceeding sixteen characters, in one or more 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;
- date of its issue;
- name, address and GSTIN or UIN, if registered, of the recipient;
- HSN Code of goods or Accounting Code for services;
- description of goods or services or both;
- value of supply of goods or services or both taking into account discount or abatement, if any; and
- signature or digital signature of the supplier or his authorized representative: Provided that the provisos to rule 1 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 bill of supply for the purposes of the Act.
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