Free template
Bill of supply format: a free GST bill of supply in Word and Excel
A bill of supply is the document a GST-registered seller issues instead of a tax invoice when no tax is being charged, mainly when the seller is in the composition scheme or the goods and services sold are exempt. It carries the seller's name, address and GSTIN, a serial number, the date, the buyer, the HSN or SAC code, the description and value, and a signature. A composition dealer also prints "Composition taxable person, not eligible to collect tax on supplies" at the top.
Download the bill of supply format
Free, no sign-up, no email. Opens in Excel, Google Sheets and LibreOffice Calc; the spreadsheet in Word, Google Docs and LibreOffice.
The Excel file does the arithmetic: type a quantity and rate and the line amount and the bill total follow. The Word file is laid out to print on A4 or to be cut in half for a bill book. Both hold the same sample.
A filled-in sample
A provision store in Nashik, registered under the composition scheme, selling groceries to a walk-in customer for cash. Five lines, a ₹8 discount on the tea, a bill total of ₹2,205. Note the green band at the top: that is the declaration, and it is the one part of this bill you cannot improvise.
Composition taxable person, not eligible to collect tax on supplies
BILL OF SUPPLY
Customer copy
Anjali Provision Stores
Shop 3, Sample Market, Panchavati
Nashik, Maharashtra 422003
GSTIN: 27QRSDT2468W1ZF
Customer
Walk-in customer
Cash sale at the counter
Nashik, Maharashtra
Payment
Paid in full at the counter
Mode: cash
| # | Description | HSN/SAC | Qty | Rate | Amount ₹ |
|---|---|---|---|---|---|
| 1 | Basmati rice, 5 kg bag | 1006 | 2 Bag | 560.00 | 1,120.00 |
| 2 | Toor dal, loose | 0713 | 3 Kg | 165.00 | 495.00 |
| 3 | Sugar, loose | 1701 | 4 Kg | 46.00 | 184.00 |
| 4 | Refined sunflower oil, 1 litre | 1512 | 2 Nos | 148.00 | 296.00 |
| 5 | Tea powder, 250 g less discount ₹8.00 | 0902 | 1 Nos | 118.00 | 110.00 |
| Total | 2,205.00 | ||||
Round off₹0.00
Bill total₹2,205.00
In words: Indian Rupees Two Thousand Two Hundred Five Only
There are no GST columns because a composition dealer cannot collect tax from customers. The prices are simply the prices. If you are a regular registered seller billing taxable goods, you want the GST tax invoice format instead.
What each field is for
| Field | What to write | Needed |
|---|---|---|
| Declaration at the top | Composition dealers print "Composition taxable person, not eligible to collect tax on supplies" at the top of every bill. The wording is prescribed, so copy it exactly instead of shortening it to "composition dealer". | Composition dealers |
| Seller name, address, GSTIN | A registered seller always shows the GSTIN. It is what makes this a GST document. | Always |
| Bill number | A running series of up to 16 characters, restarting each financial year. Keep it separate from any tax-invoice series. | Always |
| Date | The date of sale. | Always |
| Customer details | Name and address, and the GSTIN or UIN if the buyer is registered. On a large sale take the full address and state: it is what the tax-invoice rules ask for above ₹50,000, and it costs you nothing here. | Always |
| HSN or SAC code | Identifies what was sold. The sample uses 4-digit codes; confirm the digits your turnover needs. | Always |
| Description, quantity, rate | One line per item. "Groceries ₹2,000" is the line that causes arguments and hides your own margin. | Always |
| Value after discount | No tax is added, so a line is quantity × rate, less any discount. | Always |
| Signature | Of the seller or an authorised signatory. | Always |
| Return terms | Two lines is enough. A shop that prints its return rule argues about it far less. | Advised |
Bill of supply or tax invoice: which one do you issue?
- Regular registered seller, taxable goods or services: a tax invoice, with the GST split shown.
- Composition dealer: always a bill of supply, and never a tax invoice. You cannot charge tax to the customer.
- Registered seller of exempt goods or services: a bill of supply for those sales. If one sale mixes taxable and exempt items, the rules allow a single combined invoice-cum-bill of supply; check the wording with your CA.
- Not registered for GST: neither. You issue a plain bill with no GSTIN and no tax. See the bill format.
The composition scheme in one paragraph
The scheme lets a small seller pay tax as a flat percentage of turnover instead of charging GST on each bill. For most states the turnover limit is ₹1.5 crore for traders, manufacturers and restaurants (₹75 lakh in some special-category states) and ₹50 lakh for service providers who opt in. The percentages are 1% for traders and manufacturers, 5% for restaurants and 6% for other service providers. In return you give up input tax credit, you cannot sell to another state, and you cannot collect tax from customers. Limits and rates get revised, so confirm the current ones with your CA before you opt in.
What happens if you add tax to a bill of supply
Collecting tax from customers while you are in the composition scheme is not allowed, and it can cost you the scheme as well as a penalty. If you want to charge GST on your bills, the route is to leave the scheme and issue tax invoices from then on, not to add a tax line to a bill of supply.
Numbering and keeping the bills
- One running series, restarting each financial year. BS/26-27/0001 onwards.
- A cancelled bill stays in the book. Write "cancelled" across it and keep every copy.
- Keep the shop copy. The customer copy walks out of the door; yours is the only record of the sale.
Using the files
- Both open in Microsoft Office, Google Docs and Sheets, LibreOffice, and Office or WPS on a phone.
- In Excel, the blue cells are sample data. Type over them. Rows without a quantity stay blank.
- Save or export as PDF before sending on WhatsApp.
- For a bill book, print the Word file two to a page and have it bound in duplicate at any local press.
Rather do it on your phone? For the bill of supply itself, use the file on this page: its wording is fixed by the rules. EstimateBill is there for the rest of your paperwork: quotes, estimates and invoices on your phone, offline, with no account.
Get EstimateBill, free · Or use the browser invoice generator
Questions people ask
What is a bill of supply?
A bill of supply is what a GST-registered seller issues instead of a tax invoice when no tax is being charged, for example under the composition scheme or for exempt goods and services.
Who must issue a bill of supply?
Composition dealers, and registered sellers of exempt goods or services for those sales. A regular seller of taxable goods issues a tax invoice instead.
Can a composition dealer issue a tax invoice?
No. A composition dealer cannot collect tax from customers, so the document is always a bill of supply, with the prescribed declaration at the top.
Is a GSTIN required on a bill of supply?
Yes, if you are registered. The bill of supply is a GST document, so the registered seller shows the GSTIN, a serial number, the date, HSN or SAC, the description and value, and a signature.
Can the buyer claim input tax credit on a bill of supply?
No. No tax is charged, so there is no tax to claim.
What is the difference between a bill of supply and a tax invoice?
A tax invoice shows the GST charged, split into CGST and SGST or IGST, and lets a registered buyer claim credit. A bill of supply shows no tax and gives the buyer nothing to claim.
Is the composition declaration mandatory?
For a composition dealer, yes. The words "Composition taxable person, not eligible to collect tax on supplies" go at the top of every bill of supply, exactly as written.