Contents of Bill of supply :
A bill of supply referred to in section 31(3)(c) of CGST Act shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier (b) a consecutive serial number, 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 GSTIN or UIN, if registered, of the recipient (e) HSN Code of goods or Accounting Code for 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 authorized representative:- rule 4 of Invoice Rules.
Relaxation is giving HSN code or accounting code of service and making consolidated invoice as contained in proviso to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under this rule also :- proviso to rule 4 of Invoice Rules.