Rule 49 CGST Rules 2017 : Bill of supply

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 49 CGST Rules 2017

Summary of Rule 49 CGST Rules 2017

( Rule 49 CGST Rules 2017 explains Bill of supply  and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 49 CGST Rules 2017

Bill of supply

49. 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, namely,—

(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or 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;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e)Harmonised System of Nomenclature Code for goods or services;
(f)description of goods or services or both;
(g)value of supply of goods or services or both taking into account discount or abatement, if any; and
(h)signature or digital signature of the supplier or his authorised representative:

Provided that the provisos to rule 46 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 a bill of supply for the purposes of the Act.


 Rule 49 CGST Rules 2017

Also refer CBIC Website Click here 


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