Section 49: Bill of supply

Q: What does Section 49 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 49 GST pertains to "Bill of supply". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 49 of The Central Goods and Services Tax Rules, 2017 (GST) governs bill of supply. As verified on 22 May 2026.

Q: Is Section 49 GST still in force?

Yes, Section 49 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 49 GST?

धारा 49 GST is the Devanagari Hindi reference for Section 49 of the The Central Goods and Services Tax Rules, 2017. Section 49 of The Central Goods and Services Tax Rules, 2017 (GST) governs bill of supply. As verified on 22 May 2026.

Q: What is Dhara 49 GST?

Dhara 49 GST is the Roman Hindi reference for Section 49 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 49 of The Central Goods and Services Tax Rules, 2017 (GST) governs bill of supply. As verified on 22 May 2026.

Q: How to cite Section 49 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 49, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 49 (India).

Law on Tips Editorial Board

- A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-