GST Bill of Supply Format Template (Free PDF and Word)
A bill of supply replaces the tax invoice when you supply exempt, nil-rated or non-GST goods and services, or when you are a composition taxpayer. This template prints the required particulars and the legend so you can issue a clean document in minutes.
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GST Bill of Supply Format Template India
Bill of Supply
Sundaram Precision Components Plot 41, SIDCO Industrial Estate, Ambattur, Chennai 600098, Tamil Nadu GSTIN: 33AAAAA0000A1Z5
Bill of supply no.: BOS/2026-27/0114 Date: 2026-10-20 Category: Composition taxpayer
Recipient
Kaveri Engineering Works 12 Industrial Layout, Peenya, Bengaluru 560058, Karnataka GSTIN: 29BBBBB1111B1Z6 Place of supply: Karnataka (29)
Supply details
| Description | HSN/SAC | Quantity | Value (Rs) |
|---|---|---|---|
| Turned steel shafts, as per drawing SH-204 | 7326 | 500 NOS | 62,500.00 |
Total
Total value: Rs 62,500.00 In words: Rupees Sixty Two Thousand Five Hundred Only
No tax is charged on this document. A composition taxpayer must print: Composition taxable person, not eligible to collect tax on supplies.
Starting point, not legal or tax advice. Check Section 31 of the CGST Act and Rule 46 and Rule 49 of the CGST Rules, and confirm the legend and format with your chartered accountant before use.
Automate document type selection in your ERP
Optional review of how your ERP picks between tax invoice and bill of supply layouts.
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How to use this template
Pick the reason for the bill of supply first, then fill in supplier and recipient details, the item description, HSN or SAC code and the value. The preview updates as you type, and you can export the finished document to PDF, Word or Excel. Keep one serial number series per financial year, using up to 16 characters made of letters, numbers, hyphen and slash, which is the numbering rule for GST documents.
- Use a separate series for bills of supply, not the tax invoice series.
- Do not show any CGST, SGST or IGST column on this document.
- Composition dealers must also print the legend about not collecting tax.
When a bill of supply is the right document
Rule 46 and Section 31 of the CGST Act require a tax invoice for taxable supplies, and a bill of supply where the supplier sells exempt supplies or is paying tax under the composition scheme. A registered person who makes both taxable and exempt supplies in one transaction can issue a single invoice-cum-bill of supply. For small supplies below the prescribed limit a consolidated bill of supply may be issued for the day. Always confirm the exemption notification that applies to your goods rather than relying on habit.
Common mistakes
The most common error is charging tax on a bill of supply, which makes the tax not collectible as GST and creates a mismatch for the buyer. Other mistakes are using a shared number series with tax invoices, leaving out the HSN code where the turnover threshold requires it, and forgetting the composition legend. If your ERP prints the document, check that the print layout is selected by document type and not by customer.
- Mixing exempt and taxable lines on one bill without calling it an invoice-cum-bill of supply.
- Missing place of supply on interstate transactions.
- Backdating the document after the supply has taken place.
Frequently Asked Questions
What is the difference between a bill of supply and a tax invoice?
A tax invoice shows GST charged and lets the buyer claim input tax credit. A bill of supply shows no tax and is issued for exempt, nil-rated or non-GST supplies, or by composition taxpayers. The buyer cannot claim input tax credit on a bill of supply.
Can a composition dealer issue a tax invoice?
No. A composition taxpayer cannot collect tax from the buyer, so it issues a bill of supply with the legend that it is a composition taxable person not eligible to collect tax on supplies.
Is a GSTIN mandatory on a bill of supply?
The supplier GSTIN must be printed if the supplier is registered. The recipient GSTIN is needed only when the recipient is registered and the document value or the rules require it. Check the current Rule 46 particulars with your adviser.
How long should I keep bills of supply?
Records under the GST law generally have to be kept for 72 months from the due date of the annual return for the year, and longer if litigation is pending. Keep both the issued copy and the supplier copy in your ERP or document store.
If your ERP prints the wrong layout for exempt or composition sales, we can help you configure document types and print formats.
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