A Bill of Supply is a document issued by a seller to the buyer when GST cannot be charged by the seller or when nature of transaction does not attract GST. Thus, a Bill of Supply does not contain any tax. 


Issue a Bill of Supply in the following cases:



  1. Seller registered under GST selling exempt goods or services to a registered or unregistered buyer

  2. Seller registered under Composition Scheme of GST selling goods or services to a registered or unregistered buyer


Read more - Bill of Supply under GST