Bill of Supply Format and Creation in Sleek Bill Online

Who should issue a Bill of Supply?

Composition eligibility is more than a turnover number

The section 10(1) business limit for the previous financial year was ₹1.5 crore. In Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand it stands at ₹75 lakh. There is also a section 10(2A) threshold limit amounting to ₹50 lakh for the eligible services and mixed supply businesses. Conditions also include the nature of the business activity inter-State supplies certain excluded categories and registrations under the same PAN. A business with turnover, below the limit does not automatically qualify for the composition scheme.

GST Portal taxpayer welcome kit · CGST Act, section 10

What should a Bill of Supply contain?

Rule 49 prescribes these particulars, subject to its provisos:

1. Supplier: name, address and GSTIN.
2. Number: a consecutive serial number, unique for the financial year, no more than 16 characters; letters, numbers, hyphen and slash are permitted.
3. Issue date.
4. Registered recipient: name, address and GSTIN or UIN, where registered.
5. Item details: applicable HSN/SAC and a description of the goods or services.
6. Supply value: the amount after discount or abatement, if any.
7. Authorisation: supplier’s or authorised representative’s signature or digital signature, subject to the electronic-document exception.

Include useful buyer and delivery details for reconciliation. An original invoice number and a correction reason are not general Bill of Supply fields; they belong to different document workflows.

Read official Rule 49.

Annotated Bill of Supply Example

This Bill of Supply example illustrates how supplier and customer details, document number, item values, total payable and declaration information appear on a Bill of Supply. Refer to the numbered markers to understand each section.

1 2 3 4 5

Understanding the Bill of Supply Format

1. Bill of Supply heading and document number: The document title identifies the document as a Bill of Supply. Include a unique serial number and the date of issue according to the applicable GST requirements.
2. Supplier details: Include the supplier's legal name, address and GSTIN. These details identify the registered business issuing the document.
3. Recipient or Bill To details: Identify the customer receiving the goods or services. Include the recipient's GSTIN or UIN and other required particulars where applicable.
4. Item details and total payable: List the description of goods or services, applicable HSN/SAC details, quantity, rate, discounts and total value. A composition taxable person must not collect tax separately from the recipient. Confirm the applicable rules for the transaction.
5. Declaration and authorisation: A composition taxable person should include the prescribed declaration: "composition taxable person, not eligible to collect tax on supplies". Complete the signature or authentication requirements applicable to the business.

Note: This is an illustrative example, not a universal GST document template. Bill of Supply requirements differ according to the supplier's registration category and the nature of the supply. Verify the current GST rules before using it for an actual transaction.

Reference: CGST Rules, Rule 5.

Bill of Supply sample downloads

The existing PDF, Word and Excel files were checked on 23 October 2026. Each working link returns the expected file type and contains the published September 2026 Bill of Supply sample.

Sample business details, HSN entries and labels need review before reuse. Creating a fresh document in Sleek Bill Online is preferable to issuing the populated sample unchanged.