Bill of Supply vs Tax Invoice in India: what your document should say

The practical distinction

A Tax Invoice is used when a registered supplier makes a taxable supply and charges GST. A Bill of Supply is used in situations where tax is not charged, such as specified exempt supplies or a composition taxpayer's supplies. The exact eligibility and particulars depend on the applicable law and transaction.

What to check before selecting a heading

• Whether your business is registered under GST and under which scheme.
• Whether the supply is taxable, exempt or otherwise covered by a special rule.
• Whether you are allowed or required to collect GST on that supply.
• Which customer and supply particulars apply to the document.
• Whether an e-invoice or other reporting requirement applies to you.

Create the document after you decide

In the India generator, choose the document heading, add the supplier and customer details, enter the items and review the tax section. For a Bill of Supply, remove tax from the preview and verify that the wording and particulars are appropriate. Download a copy only after checking the document against your records.

• Create an India invoice ↗
• Read the India GST checklist ↗