3. Bill of supply
A bill of supply referred to in the second proviso to section 23 shall be issued by the supplier containing the following details:-
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
(e) HSN Code of goods or Accounting Code for services;
(f) description of goods or services;
(g) value of goods or services taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorized representative:
Provided that the proviso to sub-rule (1) of rule 1 shall apply, mutatis mutandis, to the bill of supply issued under this rule:
Provided further that the registered taxable person may not issue a bill of supply if the value of the goods or services supplied is less than one hundred rupees except where the recipient of the goods or services requires such bill:
Provided also that a consolidated bill of supply shall be prepared by the registered taxable person at the close of each day in respect of all such supplies where the bill of supply has not been issued in terms of the second proviso.
