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 Goodsand 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 ofits issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number,if registered, of the recipient;
(e) Harmonised System ofNomenclature Code for goodsor services;
(f) description of goods or services or both;
Hee usr, fers 30 FA 2017 634 (19)
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature ordigital signature ofthe supplier orhis authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued underthis rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time beingin force in respect ofany non-taxable supply shall be treated as a bill of supply for the purposes ofthe Act.