Section 49 in Punjab Goods and Services Tax Rules, 2017
49. Bill of supply.
- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-(a)name, address and Goods and Services Tax Identification Number of the supplier;(b)a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year;(c)date of its issue;(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;(e)Harmonised System of Nomenclature Code for goods or services;(f)description of goods or services or both;(g)value of supply of goods or services or both taking into account discount or abatement, if any; and(h)signature or digital signature of the supplier or his authorised representative:Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule: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 a bill of supply for the purposes of the Act.
