Bill of Supply when no tax invoice is required
A registered taxable person supplying exempted goods or services or both or paying tax under the provisions of section 10 (composition scheme) shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed – section 31(3)(c) of CGST Act.
No Bill of Supply for small value goods and services – The registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees, subject to conditions as may be prescribed – proviso to section 31(3)(c) of CGST Act.