Bill of supply
The bill issued instead of a tax invoice when no GST is charged — by a composition dealer, or for exempt goods and services.
A bill of supply looks like an invoice but shows no GST, because none is being charged on the sale. Businesses on the composition scheme issue one for every sale, and a regular business issues one for exempt items.
Because it carries no tax, the buyer cannot claim input tax credit on it.
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See also: Composition scheme, Tax invoice