Issue of Bill of supply by a composition dealer

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..... 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 200/- rupees . The person who opt to pay tax on composition scheme, shall mention the wor .....

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..... IN, 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 - Ready reckoner - Law and practi .....

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