Bill Of Supply (BOS) [ Rule 49 of CGST Rules 2017]

A Bill Of Supply referred to in Section 31(3)(c) shall be issued by the supplier containing the following details, namely,-

1. name, address and Goods and Services Tax Identification Number of the supplier;

2. 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;

3. date of its issue;

4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient:

5. Harmonised System of Nomenclature Code for goods or services; (1) description of goods or services or both;

6. value of supply of goods or services or both taking into account discount or abatement, if any; and

7. signature or digital signature of the supplier or his authorised representative:

Provided that the provisos to Rule 46 shall. mutatis mutandis. apply to the bill of supply issued under this Rule:

Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.