The following registered persons under GST are required to issue a Bill of Supply:
Composition Dealers: A supplier registered under the Composition Scheme of GST cannot issue a GST invoice. However, the Composition Dealer must issue a Bill of Supply with the statement: “Composition taxable person not eligible to collect taxes on supplies”.
Exporters: An export is a zero rated supply under GST. Meaning, no GST would be collected on export supplies. As a result, there is no requirement to issue a GST invoice for export supplies. However, an exporter must issue a Bill of Supply. The exporter must include the following statements on the Bill of Supply: "Supply meant for export on payment of Integrated GST" and "Supply meant for export under Bond or Letter of Undertaking without payment of Integrated GST", as the case may be.
Supplier of Exempted Goods: Exempted goods are not taxable under GST and hence a GST invoice is not required to be issued mandatorily for exempt sales. Instead, a Bill of Supply is required to be issued by the supplier of exempted goods compulsorily.