Bill of supply
Rule 3
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
3. Bill of supply
A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
(e) HSN Code of goods or Accounting Code for services;
(f) description of goods or services;
(g) value of goods or services taking into account discount or abatement, if any; and
(h) signatur
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