Rule 49
Bill of supply
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 49 of Central Goods and Services Tax Rules, 2017
49. Bill of supply.-
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 Identificati
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signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).]
2[Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.]
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NOTES:-
1.
Inserted vide Notification No. 74/2018 – Central Tax dated 31-12-2018
2.
Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 01-04-2020 (Notified by Notification No. 71/2019 – Central Ta
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