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Bill ofsupply

Apurv Agrawal (101 Points)

18 December 2018

Can unregistered party issue bill of supply?

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3 Replies

Nivedita (SME - Finance) (758 Points)
Replied 18 December 2018

Some businesses even though registered under GST cannot charge any tax on the invoice issued by them. Such dealers have to issue a Bill of Supply. For instance - 1. Supplier in the business of making exempt outward supplies 2. Composition Dealers 3. Exporters

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Kamal Jain (Student CA Final ) (111 Points)
Replied 18 December 2018

No, dealer have to issue normal commercial invoice as bill of supply issued by registered composition dealer and registered dealer making exempted supply.