GST invoice heading

Tax invoice for taxable goods, Bill of supply for exempted goods, and tax invoice for both taxable and exempted goods. 

Use a tax invoice for taxable supplies and a bill of supply for exempt supplies. If you supply both taxable and exempt goods to the same customer under one transaction, issue a tax invoice and show the exempt goods separately, with no tax charged on them. This applies to a registered customer as well; you need not issue separate documents solely because some items are exempt.

• Taxable goods only: tax invoice.
• Exempt goods only: bill of supply.
• Both in one transaction: tax invoice with taxable and exempt items clearly identified.
• If taxable and exempt goods are supplied as separate transactions, issue the corresponding document for each.

For mixed supplies, the invoice should separately state the taxable value and applicable tax, and identify the exempt supply and its value. The exact classification depends on whether the supplies form one transaction and on the goods’ GST treatment.

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Invoice heading for taxable and exempt goods:

• Taxable supplies: "Tax Invoice" (Rule 46). Exempt supplies (or by composition dealers): "Bill of Supply" (Rule 49). If one bill covers both taxable and exempt goods to an unregistered person, Rule 46A allows a single "Invoice-cum-Bill of Supply".