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HRAreceipt.in

Privacy-first, DPDP-compliant

Bill of Supply, Invoice & Cash Memo Generator

Bill of Supply for composition-scheme sellers, or plain Invoice/Cash Memo for below-threshold sellers — no GST charged, created in your browser, no app to install, no sign-up, no document data stored.

— No app to install · no sign-up · your document data stays in your browser.

₹5
One Bill of SupplyGST-compliant · 60 seconds · No signupStrengthened for verification
In this section

Part of: GST & Business Billing →

Guides for this document

Related generators

What this generates

  • Bill of Supply per Rule 49 CGST Rules
  • Two variants: composition scheme · unregistered supplier
  • Composition footer: "composition taxable person, not eligible to collect tax on supplies"
  • Item-wise HSN / SAC + value (no tax breakup — exempt/composition is non-taxable)
  • Auto serial number across financial year

Primary sources

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Privacy Mode: Your document data is processed locally in your browser and is never sent to our servers.
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Bill details

Serial number is auto-suggested. Date defaults to today. Variant came from the router at the top of the page.

Max 16 chars per Rule 49(b). Edit if your firm has its own series.

Document type

Not GST-registered — prints as a plain commercial document: Cash Memo for goods, Invoice for services. No GST is charged.

VariantUnregistered seller. PAN field will be required on the next step. No GST tax line will appear on the PDF. Wrong variant?
Reviewed by Mrs. Swapna Patel·Indirect tax editorial contributor (GST, tax invoice, CGST Rules)
Annotated sample Bill of Supply for a composition-scheme seller, with callouts marking the mandatory BILL OF SUPPLY title, the seller GSTIN with the Rule 5(1)(f) composition declaration, the absent CGST/SGST/IGST tax split, and the buyer-gets-no-input-tax-credit consequence.
Sample Bill of Supply (composition-scheme variant) with annotated callouts: document title (Bill of Supply), GSTIN + Rule 5(1)(f) declaration, absent tax columns, and the no-ITC consequence. Below-threshold sellers issue a plain Invoice or Cash Memo — not a Bill of Supply. Composition vs below-threshold: which document applies?

How to use this generator

  1. Pick your seller type — composition scheme (GSTIN) or unregistered (PAN).
  2. Enter your supplier and recipient details.
  3. Add your line items with description, HSN/SAC code, quantity, and rate.
  4. Preview free — pay ₹5 to download the final PDF with your device.

DPDP-compliant · generated entirely in your browser · no document data leaves your device · no signup required

A Bill of Supply is the non-tax document a GST-registered seller issues when no GST is charged — because the supply is exempt or the seller is on the composition scheme (GSTIN + mandatory "composition taxable person, not eligible to collect tax on supplies" declaration). A seller below the GST threshold (no GSTIN) is not issuing a Bill of Supply at all — they issue a plain invoice or cash memo. In every case the buyer gets no input-tax credit. Full guide →

Also: No GSTIN but client wants an invoice? · GST Composition Scheme — Section 10

Need a GST tax invoice instead?

If you're GST-registered with tax-collection rights, issue a pakka bill — your buyer can then claim ITC.

Pakka bill →

FAQ

Bill of supply — common questions

When do I issue a bill of supply instead of a tax invoice?
A GST-registered person issues a bill of supply when they cannot charge GST — composition-scheme dealers under Section 10 of the CGST Act, and suppliers of exempt or nil-rated goods and services. The format is set by Rule 49 of the CGST Rules. The form renders a BILL OF SUPPLY automatically when no GSTIN-based tax is applied.
Can the buyer claim Input Tax Credit on a bill of supply?
No. A bill of supply carries no GST, so there is no tax for the buyer to claim. Input Tax Credit requires a tax invoice — the pakka bill — showing the CGST/SGST or IGST actually charged.
What must a composition dealer's bill of supply state?
A composition taxpayer must print the declaration "composition taxable person, not eligible to collect tax on supplies" on every bill of supply, per Rule 5 of the CGST composition rules. They charge no GST on the document and pay tax at the composition rate out of their own margin.
Do I issue a bill of supply for exempt goods?
Yes. A registered person supplying wholly exempt or nil-rated goods or services issues a bill of supply rather than a tax invoice, under Section 31(3)(c) of the CGST Act. If you also make taxable supplies, those still require a tax invoice.

What you get with the paid version

Consecutive serial number (within series)
Typical free generator✓
hrareceipt✓
HSN / SAC code per line item
Typical free generator✓
hrareceipt✓
English + Hindi interface
Typical free generator✗
hrareceipt✓
Bill data stays in your browser (never reaches our servers)
Typical free generator✗
hrareceipt✓
Bulk Excel upload — up to 500 bills in one ZIP
Typical free generator✗
hrareceipt✓
Statutory composition-scheme declaration text
Typical free generator✗
hrareceipt✓

We compared against the top-ranked free generators in each category. Row coverage is verified per page; we omit any claim we cannot back up.

What happens next

After you generate

  • PDF downloads directly — composition footer pre-printed if variant chosen
  • Variant query param survives reload (composition vs unregistered)
  • Reuse seller profile from your device for the next bill

First-timer questions

  • When do I use bill of supply vs tax invoice?

    Bill of supply is for composition taxpayers (Section 10) and suppliers of exempt goods/services. Tax invoice (Rule 46) is for regular registered taxpayers.

  • Can I show tax on a bill of supply?

    No. Rule 49 explicitly excludes tax components. If you charge tax, you must issue a tax invoice.

  • Is the composition footer mandatory?

    Yes — Section 10(1) read with Rule 5 of the Composition Rules requires the bill to carry "composition taxable person, not eligible to collect tax on supplies" prominently.

  • What serial format does CBIC expect?

    Unique within a financial year, ≤16 characters, alphanumeric (Rule 49 read with Rule 46(b)). Our generator enforces this.

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Last reviewed: 23 May 2026

For HR teams · Bulk plans

Generating multiple Bills of Supply for your team?

A bulk plan unlocks credits across all five generators (GST invoices, payment receipts, salary slips, rent receipts, kaccha bills). Plans start from Rs.499 → 100 credits on a 45-day wallet. Once you have a code, you can either generate one document at a time on any generator page, or upload an Excel of up to 500 rows on /corporate-bulk to get a ZIP of clean PDFs in one shot. Excel parses entirely in your browser; no row data reaches our servers.

See bulk plansOpen Bulk Upload