GST
Bill of supply or tax invoice: what you get
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A tax invoice shows GST charged and is issued by regular taxpayers on taxable supplies. A bill of supply has no GST and is issued for exempt goods or by composition dealers.
Provisions and law
- Rule 49, CGST Rules 2017Bill of supply for exempt supplies or composition dealers
- Rule 46, CGST Rules 2017Contents of a tax invoice, including the supplier's GSTIN
Analysis
For a consumer, a bill of supply means no GST was added to your price. For a business buyer, a bill of supply does not give ITC. If a bill of supply shows a GST amount, it is wrong.
Conclusion
- Check the title of the document.
- If bill of supply, there should be no GST.
- If tax invoice, check GSTIN and rate.
- Ask for the right document if mismatched.
A Savvy can do this for you
Checking GST on a bill: GSTIN validity, rate and tax shown
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