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.

Find

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

Rule 49, CGST Rules 2017; Rule 46, CGST Rules 2017

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.

Close

  1. Check the title of the document.
  2. If bill of supply, there should be no GST.
  3. If tax invoice, check GSTIN and rate.
  4. Ask for the right document if mismatched.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.