A simple cash memo or bill for small retail sales that do not need a tax invoice, with a note on when a tax invoice or bill of supply is needed instead.
GSTIN: ___ | PAN: ___
Customer: ___ | Address: ___
A registered person making a taxable supply must issue a tax invoice with the Rule 46 particulars, and one under the composition scheme or making an exempt supply issues a bill of supply under Rule 49. Use this memo for sales that need neither, and use the tax invoice format otherwise. This format is a layout aid. Check the current CGST Act and Rules, and any state rule, before you rely on it for a specific transaction.
For ___ Authorised signatory: ______________________
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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