Bills of supply for composition dealers
Under the composition scheme you can't charge GST, so you issue a bill of supply. SmartRaseed makes them correctly, with the declaration the law asks for.
What a bill of supply must show (Rule 49)
- Your name, address and GSTIN
- A consecutive serial number of up to 16 characters, unique for the financial year:
BOS/2026-27/0001 - Date, and the customer's name, address and GSTIN if registered
- HSN or SAC, description and value
- Your signature
- For composition dealers: "Composition taxable person, not eligible to collect tax on supplies"
One switch in your profile
Turn on Composition scheme in your business profile. Every new bill becomes a bill of supply, with no tax lines and the declaration printed automatically. If you later move to regular GST, turn it off and new bills are tax invoices.
The differences are explained in bill of supply vs tax invoice.
Questions and answers
Who should issue a bill of supply?
Businesses registered under the GST composition scheme, and registered businesses that sell only exempt goods or services.
Can my customer claim input tax credit on a bill of supply?
No. Because no GST is charged, there's no credit to claim.
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