This guide is in English for now. The tool itself works in your language.
Bill of supply, composition and invoices without GST
Not every seller issues a tax invoice. A composition dealer or a seller of exempt goods issues a bill of supply; a seller who is not GST registered issues a plain invoice. The maker handles all three.
Step by step
- Choose the Type. Under Invoice details: Bill of supply or Invoice (not GST registered).
- Composition dealer? Tick I am in the composition scheme. The bill prints the words required for a composition taxable person and no GST is charged. Set the business's GST registration to composition in My data to make it the default.
- Add items and save. No GST columns are printed.
Worked example
A kirana shop in the composition scheme sells goods worth ₹4,500. It issues a bill of supply for ₹4,500 with the line "composition taxable person, not eligible to collect tax on supplies". It pays 1% of its turnover through CMP-08 every quarter; see CMP-08 help.
Rules and dates
Section 31(3)(c) of the CGST Act and Rule 49: a bill of supply for exempt supplies or by a composition dealer. A composition dealer must write "composition taxable person, not eligible to collect tax on supplies" on bills (Rule 5(1)(g)).
Common mistakes and how to fix them
- A composition dealer charging GST. Not allowed: switch Type to Bill of supply.