A bill ofsupply 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 “l” respectively, and any Icombination 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, ofthe recipient;
(e) Harmonised System ofNOmenclature Code for goods or services;
(0 description of goods or services or both;
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(g)
(11) value of supply of goods or services or both taking into account discount or abatement, if any; and signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatix mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any othcr 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 ofsupply for the purposes ofthe Act.