GST
Bill of supply series for exempt or composition sales
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Facts
Exempt supplies and supplies by composition dealers need a bill of supply under Rule 49, not a tax invoice. Rule 46A allows a single invoice-cum-bill of supply when both taxable and exempt items go to an unregistered buyer.
Provisions and law
- Rule 49, CGST Rules 2017Bill of supply for exempt supplies or supplies by a composition dealer
- Rule 46A, CGST Rules 2017Invoice-cum-bill of supply for mixed taxable and exempt supplies to an unregistered person
Analysis
Use a separate series like BOS/26-27/0001 for bills of supply. If you sell both, rule 46A lets you use one combined document for unregistered buyers. Report the bill of supply series in Table 13.
Conclusion
- Identify exempt items.
- Create a bill of supply series.
- Use invoice-cum-bill of supply for mixed sales to unregistered buyers.
- Report the series in Table 13.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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