A bill of supply format for composition dealers and sellers of exempt goods or services, with the fields it needs, a filled sample and a free template.
Who issues a bill of supply
A registered person issues a bill of supply instead of a tax invoice when no tax is charged on the bill:
- you supply only exempt goods or services (fresh vegetables, many educational services and so on);
- you pay tax under the composition scheme, so you cannot collect GST from customers.
If you sell both taxable and exempt items to an unregistered buyer, one combined “invoice-cum-bill of supply” is allowed.
Fields on a bill of supply
- Supplier name, address, GSTINrequired
- Serial number and daterequired
- Recipient name, address, GSTIN if registeredrequired
- HSN or SACrequired
- Description and valuerequiredValue after any discount.
- Signaturerequired
This follows Rule 49. There are no tax columns.
Bill of supply format sample
BILL OF SUPPLY
APMC Market, Jamalpur, Ahmedabad 380022
GSTIN: 24AABFG3344H1Z0
Date: 14 Oct 2026
Bill to: Neelkanth Builders LLP
402, Shivalik Plaza, Ambawadi, Ahmedabad 380015
GSTIN: 24AAKFN5678Q1Z2 | State: Gujarat (24)
| # | Description | Qty | Rate | Amount |
|---|---|---|---|---|
| 1 | Fresh vegetables, assorted | 40 kg | 38.00 | 1,520.00 |
| 2 | Fresh fruits, seasonal | 25 kg | 92.00 | 2,300.00 |
| Amount | |
|---|---|
| Subtotal | ₹3,820.00 |
| Total | ₹3,820.00 |
Amount in words: Rupees Three Thousand Eight Hundred Twenty Only
Composition taxable person, not eligible to collect tax on supplies. (Use this line only if you are under the composition scheme.)
For Green Basket Traders
Authorised Signatory
Frequently asked questions
Can a composition dealer issue a tax invoice?
No. A composition dealer issues a bill of supply and cannot charge GST to the customer.
Is HSN needed on a bill of supply?
Yes, HSN or SAC is one of the listed details, subject to the turnover based digit rules.
Is a bill of supply needed for very small sales?
For supplies below Rs 200 to an unregistered buyer who does not ask for one, a bill need not be issued if a consolidated bill is made for the day.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.