Bill of supply
Rule 49 of the Central Goods and Services Tax Rules, 2017 deals with bill of supply. 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; The Act came into force on 22 Jun 2017.
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. 1 [ Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).] 2 [ Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall have Quick Response (QR) code.] 1 . Inserted vide Notification No. 74/2018-CT dated 31.12.2018
Amendment notes
2. Inserted (w.e.f. 01.04.2020 by Notification No. 71/2019-C.T. , dated 13-12-2019) vide Notification No. 31/2019 - CT dated 28.06.2019.
Rule 49, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 8
- r. 61 Form and manner of furnishing of return
- r. 85 Electronic Liability Register
- r. 86 Electronic Credit Ledger
- r. 86A Conditions of use of amount available in electronic credit ledger
- r. 87 Electronic Cash Ledger
- r. 89 Application for refund of tax, interest, penalty, fees or any other amount
- r. 104 Form and manner of application to the Authority for Advance Ruling
- r. 106 Form and manner of appeal to the Appellate Authority for Advance Ruling
Questions about Rule 49
What does Rule 49 of the Central Goods and Services Tax Rules deal with?
Rule 49 of the Central Goods and Services Tax Rules is headed "Bill of supply". 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;
How do I find court cases under Rule 49 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 49, rule 49 CGST Rules 2017, rule 49 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 49 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 31 (Residual method for determination of value of supply of goods or services or both), so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it.
When did Rule 49 of the Central Goods and Services Tax Rules come into force?
Rule 49 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 49, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.