In context of Goods and Service Tax, A supplier

Solution

A supplier registered under the composition scheme in the context of Goods and Service Tax (GST) is required to issue a "Bill of Supply" at the time of making a supply. Unlike a tax invoice, the Bill of Supply does not include any tax amount as composition scheme taxpayers are not allowed to collect and pass on GST to their customers. It is a simplified document meant for businesses under the composition scheme to declare their supplies without the need for detailed tax calculations.