Formats and completed examples
Bill of Supply Format
Download a bill of supply in Word, Excel or PDF with party details, item descriptions and supply values. The format has no separately charged GST columns and is intended only for an applicable exempt-supply or composition case.
Eligible suppliers who have checked why a bill of supply, rather than a tax invoice, is appropriate.
On this page
At a glance
- Confirm that a bill of supply is appropriate for the actual supplier and supply.
- The example totals five units at INR 200 each: INR 1,000.
- Excel calculates item values; it does not decide eligibility or calculate tax.
Download your format
Files are in English. Choose the version you need below.
Blank template — DOCX
Editable Word document. Enter and check amounts manually; totals do not recalculate.
Download DOCX38 KB · A4 · Enter and check totals yourselfBlank template — PDF
Print-ready fixed document. It has no fillable form fields.
View PDF previewDownload PDF7 KB · A4 · No calculations neededBlank + example workbook — Excel
Includes Blank, Example and Instructions sheets. Formulas and fixed entry limits are documented inside.
Download XLSX11 KB · A4 · Includes calculationsWorked example — DOCX
Editable Word document. Enter and check amounts manually; totals do not recalculate.
Download DOCX38 KB · A4 · Enter and check totals yourselfWorked example — PDF
Print-ready fixed document. It has no fillable form fields.
View PDF previewDownload PDF6 KB · A4 · No calculations neededA completed example
| Description | HSN / SAC | Quantity | Unit value | Supply value |
|---|---|---|---|---|
| Example supplied item | [verify] | 5 | 200.00 | 1,000.00 |
Fictional example. Use the figures only to follow the document and calculation.
What to fill in
| Field | What to enter | Example |
|---|---|---|
| Supplier | Use the actual supplier name, address and registration details appropriate to the transaction. | Example Supplier / actual GSTIN |
| Document identity | Use the actual bill reference and date in your record sequence. | BOS-EX-046 / 12 September 2026 |
| Recipient | Enter the recipient particulars required for the actual transaction. | Sample Customer |
| Items and value | Describe the actual supply, applicable HSN/SAC and its value. This layout has no CGST, SGST or IGST charge columns. | 5 × INR 200 = INR 1,000 |
| Authorization | Use the applicable authorized signature or permitted process. | Authorized signatory |
Confirm that this is the correct document
Section 31(3)(c) distinguishes a bill of supply for the relevant exempt-supply or composition situations. A business should not select this label simply to avoid tax columns. Check the real supplier status and supply before issuing.
Keep the value calculation simple
The Excel file rounds quantity × unit value to two decimals for each row and adds the visible amounts. It does not determine exemption, composition eligibility, discounts, tax or reporting.
- Enter the verified supplier and recipient particulars.
- Replace the sample code and description with the actual supply details.
- Enter quantity and agreed unit value.
- Review the full particulars required for the actual situation before authorization.
Do not relabel a tax invoice
Where a tax invoice is required, use the appropriate tax-invoice workflow. Removing the tax columns from an existing invoice does not change the legal nature of the supply.
Enter supply values in the appropriate file
Use the Excel Blank sheet for up to ten quantity-and-value rows; its formulas round each line to two decimals and add the amounts. Word permits manual edits, including a clearly shown adjustment where needed. The PDFs are fixed blank and worked copies.
Review the field baseline and current requirements
The linked 1 June 2021 consolidation lists the bill reference/date, party particulars, applicable identifiers, HSN and description, value after any discount or abatement, and signature, with provisos. This is a dated baseline, not a claim that every current requirement is covered here.
The workbook has no separate discount field. Use an accurately agreed net unit value only where that represents the transaction correctly; otherwise use the manual layout and show the adjustment transparently. Check actual requirements before issue.
Common questions
Is a bill of supply the same as an unpaid bill?
No. The label concerns the type of supply document; it does not itself tell you whether payment has been received.
Can an unregistered seller use this as proof of GST registration?
No. The template does not establish registration or eligibility. Enter only accurate particulars and use the appropriate document for the seller’s situation.
Does the workbook calculate GST?
No. It calculates item values and their total without separate GST charge columns.
Sources and further reading
- CGST Act section 31(3)(c) — Document-type boundary for relevant exempt/composition supplies; this page does not claim an exhaustive compliance checklist.
- CGST Rules — consolidation through 1 June 2021, Rule 49 — Dated field baseline, not a current complete consolidation; review subsequent changes and applicable provisos.
Sources checked: .