Rule 49 CGST Rules 2017
Summary of Rule 49 CGST Rules 2017
( Rule 49 CGST Rules 2017 explains Bill of supply and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 49 CGST Rules 2017
Bill of supply
49. A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,—
| (a) | name, address and Goods and Services Tax Identification Number of the supplier; | |
| (b) | a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; | |
| (c) | date of its issue; | |
| (d) | name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; | |
| (e) | Harmonised System of Nomenclature Code for goods or services; | |
| (f) | description of goods or services or both; | |
| (g) | value of supply of goods or services or both taking into account discount or abatement, if any; and | |
| (h) | signature or digital signature of the supplier or his authorised representative: |
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
Also refer CBIC Website Click here
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |
Rule 49 CGST Rules 2017 , Print Rule 49 CGST Rules 2017, Rule 49 of CGST Rules 2017, Latest Rule 49 of CGST Rules 2017, updated Rule 49 of CGST Rules 2017,