Bill of Supply in GST us Section 31(3)(c)

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..... hall issue, instead of a tax invoice, A bill of supply containing such particulars and in such manner as may be prescribed under rule 49 of CGST Rules read along with rule 46 of CGST Rules. The registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees. The person who opt to pay tax on composition .....

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..... Name, address and GSTIN or UIN, if registered, of the recipient; HSN code of goods or Service Accounting Code of services; Description of goods or services or both; Value of supply of goods or services or both taking into account discount or abatement, if any; and Signature or digital signature of the supplier or his authorized representative. - Manuals - .....

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