Long awaited GST billed has been passed and the implementation of it is to be started from 1st of next month. Earlier, we published the GST Invoice Excel Template to be issued for supply of taxable goods and services. In this article, we will discuss the Bill of Supply or GST Bill format for non-taxable goods and services.
Now the GST is about to be implemented from July, the government has defined some rules for issuance of GST
Rules for GST Bill Format or Bill of Supply
According to clause (c) of sub-section (3) of section 31 A bill of supply shall be issued by the supplier containing the following details:-
- Name, the address and GSTIN of the supplier.
- A consecutive serial number not exceeding sixteen characters, in one or more multiple series, containing alphabets or numerals or special characters. It should be unique for each financial year.
- Date of its issue.
- Name, the address and GSTIN or UIN, if registered, of the recipient.
- The HSN/SAC Code of goods or Accounting Code for services.
- Description of goods or services or both.
- The value of supply of goods or services or both taking into account discount or abatement, if any.
- Signature or digital signature of the supplier or his authorized representative.
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 the bill of supply for the purposes of the Act.
GST Bill Format or Bill of Supply
We have created an easy to use GST Bill Format in Excel following the above guidelines. Just enter few details and the template will compute all the rest items for you.
This template helps you to efficiently and easily issue the invoices to your clients for non-taxable items.
It is useful for Accounts Assistant, Accountants, Audit Assistants etc.
Let us discuss the contents of the template in detail.
Contents of the GST Bill Format or Bill of Supply
This template consists of 4 sections
- Header Section.
- Customer Details.
- Product Details.
- Signature Section.
1. Header Section
Header section consists of the company name, company address, company logo, invoice number, POS (place of supply), GSTIN and the heading of the sheet “Bill of Supply Template”.
2. Customer Details
Customer Detail consists of details of a customer such as the name of the customer, address, GSTIN if the customer is a registered tax payer and Invoice Date.
3. Product Details
This section consist of multiple subheadings which are as below:
Sr. No.: Serial number of items/products.
Product Description: Description of the Product according to the HSE code.
HSE/SAC Codes: HSE code of goods or Accounting Code of services.
To know the HSE code for your product, download the pdf file from the below link:
To know the SAC Code for your product, download the PDF file from the below link:
Qty: Quantity of goods supplied.
Units: Unit of the product like meters, pcs, kgs etc.
Rate: Rate/unit of Product.
Total Sale: Total amount of sales done. The formula applied here is Quantity X Rate. =E13*G13.
Disc.: Discount if applicable.
Net Amount: Total Sale Amount – Discount = Ne Amount.
Total: Below each column total of each head is made for easy calculation purpose.
Amount in Words: In this section you need to write the amount in words. it is not mandatory or given in the guidelines.
5. Signature Section
Signature Section consists of Signatures of the receiver and the preparing authority.
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