Tax invoice is generally issued to charge the tax and pass on the credit. In GST there are some instances where the supplier is not allowed to charge any tax and hence a Tax invoice can’t be issued instead another document called Bill of Supply is issued.
Cases where a registered service provider needs to issue a bill of supply:
I have provided detailed information on the processes and procedures related to GST invoices. In this piece, we will discuss bills of supply, and why they are needed. A bill of supply is different from a tax invoice as a bill of supply will not contain any tax amount (as tax cannot be charged in these cases).
It should have the following details: