Rule 5 of the chapter II of the CGST Rules 2017 explains the requirements including the conditions and restrictions for the composition levy.
GST Composition Scheme Bill Format
Any bill of supply shall be issued by the supplier must contain the following details
- Name, address and GSTIN of the supplier
- Name, address and GSTIN or UIN, if registered, of the recipient
- Date & Invoice number
- Shipping and billing address
- Place of supply
- Description of the goods & services
- HSN Code of goods or Accounting Code for Services
- Description of goods or services or both
- Value of supply of goods or services taking into account discount or abatement
GST Composition Invoice Format for Exporters
A bill of supply for exports should also include a declaration regarding payment of GST
If IGST has been paid for the exports- Bill of supply should include the words “Supply Meant for Export on Payment of IGST”
If IGST has not been paid yet for the exports- Bill of supply should include the words "Supply Meant for Export without Payment of IGST"
- Name and address of the buyer
- Delivery address
- Destination country
- Number and date of application for removal of goods for export
- Exemptions under CGST ACT- Bill of Supply need not to be issued
- Where the value of the goods/ services is less than Rs.100, then a consolidated bill can be issued for a whole single day.