Bill of Supply Generator
For composition taxpayers and sellers of exempt goods or services: a bill of supply with no tax charged, in the format the CGST Rules ask for.
- 100% free
- No sign-up
- Runs in your browser
- Updated October 2026
1Invoice
Adds the line "composition taxable person, not eligible to collect tax on supplies" at the top, as Rule 5 of the CGST Rules requires.
2Your business
3Bill to
4Items
5Payment & notes
Your details are saved only in this browser. This makes a normal GST invoice PDF. It does not create an e-invoice (IRN) or file returns. The Excel and Word files hold the same details as an editable table; the logo, signature and UPI QR are in the PDF only.
My saved invoices
Every invoice you download is kept here, in this browser only.
When a bill of supply replaces a tax invoice
Not every GST-registered business may charge GST. Section 31(3)(c) of the CGST Act names two groups who issue a bill of supply instead of a tax invoice:
- Composition taxpayers (section 10), such as many small traders, manufacturers and restaurants who pay tax at a fixed composition rate on turnover.
- Suppliers of exempted goods or services, for example a seller of fresh vegetables, or a service that is exempt by notification.
The page above opens our GST invoice tool with Bill of Supply already chosen. The tax columns disappear, the totals show the value of supply only, and the reverse-charge line is dropped.
What Rule 49 asks for
Rule 49 of the CGST Rules lists the details of a bill of supply. Here is each one and where it goes in the tool:
| Rule 49 detail | Where you fill it |
|---|---|
| Supplier's name, address and GSTIN | Your business |
| Consecutive serial number, up to 16 characters, unique for the financial year | Invoice no. (e.g. BOS/26-27/001) |
| Date of issue | Invoice date |
| Recipient's name, address and GSTIN or UIN, if registered | Bill to |
| HSN code of goods or services | HSN/SAC box on each item |
| Description of goods or services | Item description |
| Value of supply after any discount or abatement | Qty, rate and discount; the tool works out the value |
| Signature or digital signature of the supplier or authorised representative | Upload a signature, or sign the printout |
Rule 49 also says a signature isn't needed on a bill of supply issued electronically under the Information Technology Act, 2000. If you aren't sure that applies to the way you send bills, signing the printout or uploading your signature is the safer habit.
The composition line
If you are a composition taxpayer, there is one more requirement. Rule 5(1)(f) says you must mention the words "composition taxable person, not eligible to collect tax on supplies" at the top of every bill of supply you issue. Tick I pay GST under the composition scheme under the document type and the tool prints this line across the top of the preview, the printout and the PDF.
Leave the box unticked if you are a regular taxpayer making an exempt supply. The composition line is only for composition dealers.
Common slips to avoid
- Charging "GST" anyway. A composition dealer can't collect tax from the customer. Don't add a GST line in the notes or inflate the price and call it tax.
- Using the tax invoice series. Keep a separate series for bills of supply if you also issue tax invoices, so each series stays consecutive.
- Leaving out the HSN code. It is one of the listed details, and it also helps you check whether a product is really exempt.
- Skipping the buyer's GSTIN. If the buyer is registered, Rule 49 asks for their GSTIN or UIN.
If your business later opts out of composition, switch the document type to Tax Invoice. Your saved business details carry over.
Other invoice formats
Need more options? Open the full GST Invoice Generator.
Frequently asked questions
Who has to issue a bill of supply instead of a tax invoice?
Section 31(3)(c) of the CGST Act says a registered person who supplies exempted goods or services, or who pays tax under the composition scheme (section 10), issues a bill of supply instead of a tax invoice.
What must a composition dealer write on the bill?
Rule 5(1)(f) of the CGST Rules requires the words 'composition taxable person, not eligible to collect tax on supplies' at the top of every bill of supply. Tick 'I pay GST under the composition scheme' in the tool and this line is printed at the top for you.
Can a composition dealer charge GST on the bill?
No. A composition taxpayer pays tax from their own pocket at the composition rate and can't collect it from customers, which is exactly what the mandatory line says. The bill of supply therefore has no GST column and no tax total.
Does a bill of supply need HSN codes?
Rule 49 lists the HSN code of goods or services among the details of a bill of supply. Enter the code in the HSN/SAC box for each item.
Can the buyer claim input tax credit on a bill of supply?
No tax is charged on a bill of supply, so there is no tax for the buyer to claim as credit. A registered buyer who needs credit has to buy from a supplier who issues a tax invoice.