Retail trader's invoice

there are only two type of invoice...one called tax invoice and one bill of supply.
bill of supply can be issued by only unregistered dealers and composition dealers.
if you a regular dealer than you have to issue tax invoice only, showing gst amount saperately

Disagree with CA Akhilesh
Bill of supply issued by composition dealer
Tax invoice is issued by registered
Simple bill issued by unregistered
Unregistered can't issue bill of supply

I agreed to Mr CA Akhilesh.,
Unregistered can issue Bill of Supply.


What is Simple Bill....?

Agreed with Sandeep Ji,

The unregistered person will issue a  normal bill. As he is not registered under gst he cannot issue bill of supply. As Bill of supply is covered under gst provisions.

He can issue any type of invoice as per his convinience as he is not registered under gst. 

Bill of Supply is also Simple. That contains GST Number for composition dealer.
URD is use BOS without GST number.....

Mr. Sandeep....please refers me the provision where it says that unregistered dealers can't issue bill of supply,......please read the invoice rules carefully......it says that any person who is dealing wholly in exempted goods shall issue bill of supply, not tax invoice......there is nothing in the law which is called simple invoice.....any invoice which is not tax invoice is called bill of supply....now you can name it anything in your day to day language like retail invoice, simple bill or just bill....but law does not recognise these terms.....
provision is clear....only unregistered and composition dealers can issue bill of supply.....the only difference is that content of bill of supply has been specified in rules but no such specification has been specified for unregistered dealers....

my last para was that......the only difference is that the content of bill of supply for composition dealer has been prescribed in rules but no such provision is there for bill of supply for unregistered dealers...

Well said Mr CA Akhilesh Sir....
Keep it Up...
👍👍👍👍👍👍👍👍👍👍👍👍

@ CA Akhilesh
It is not mentioned in law that unregistered issue bill of supply
So how you assuming that unregistered issue bill of supply and not simple bill or invoice

@ Raja P M

Difference in bill of supply and simple bill

Bill of supply contains
1Name, address and GSTIN of the supplier
2Bill of supply number (it must be generated consecutively and each bill of supply will have a unique number for that financial year)
3Date of issue
4If the recipient is registered then the name, address and GSTIN of the recipient
5HSN Code of goods or Accounting Code for services**
6Descripttion of goods/services
7Value of the goods/services after adjusting any discount or abatement
8signature of the supplier

Simple bill
1Name, address
2 invoice number
3Date of issue
4 Descripttion of goods/servicesValue of the goods/services after adjusting any discount or abatementSignature of the supplier only

So their is a major difference.

Difference between Bill of Supply and Simple Bill (at your language /you said)....
Just GST Number only.....

no point to argue on that....since there is nothing specified for urd....he can issue anything he want except tax invoice....since he is not prohibited to issued bill of supply than he can write bill of supply in his invoice.....nomenclature of his bill does not matter....I just have the objection of sandeep's comment that he cannot issue bill of supply....bill of supply is nothing but retail invoice whose name has been adopted as bill of supply in gst law

GST no is a big difference

Bill of supply contains GST no as compared to normal bill
So there is difference and urd not issue bill of supply