How to Create a URD Purchase Bill Format in Excel

A URD purchase bill format is the bill an unregistered supplier gives you. It is also what people mean by an unregistered purchase bill format and, often, by an unregistered purchase invoice format under GST. This guide fills one in Excel and checks the arithmetic: copier paper ₹3,600, ball pens ₹500, a desktop stapler ₹700, total ₹4,800, GST nil. Download the unregistered dealer invoice format and follow the cells.

Customer type URD means unregistered dealer. The party has no GSTIN. On a bill or in an accounting screen, URD is that status: the person is not registered under GST, so the bill cannot collect CGST, SGST, or IGST. It is not a tax rate, and it is not reverse charge by itself. Section 32 of the CGST Act says a person who is not registered shall not collect tax.

The same search with "invoice" instead of "bill" is this document when the supplier has no GSTIN and nobody is paying GST. It is not the self invoice.

Why there is no GST on it

Section 31 of the CGST Act requires a registered person to issue a tax invoice. The shop in this example is not registered, so it cannot issue one, and it must not borrow a customer's GSTIN or type a fake one.

Section 32 is the line that decides the total. A person who is not a registered person shall not collect any amount by way of tax under the Act. The sheet therefore has no GST % column. The GST cell is the number 0. Amount payable is the goods total plus that zero, which is the goods total.

A bill of supply is the wrong name for this file. Section 31(3)(c) and Rule 49 are for a registered person supplying exempt goods, or for a composition dealer. A composition dealer has a GSTIN. An unregistered shop does not.

Worked example: ₹4,800, nothing added

| Line | HSN | Qty | Rate | Amount | |---|---|---|---|---| | Copier paper, 75 gsm, ream | 4802 | 20 | 180 | 3,600 | | Ball pens | 9608 | 50 | 10 | 500 | | Desktop stapler | 8472 | 5 | 140 | 700 | | Value of goods | | | | 4,800 | | GST | | | | 0 | | Amount payable to the supplier | | | | 4,800 |

20 × 180 = 3,600. If that cell shows 3,600.00 you are looking at the format, not a different number. 50 × 10 = 500. 5 × 140 = 700. The total cell is a SUM of the amount column. Empty spare rows stay out of the sum because the row formula returns a blank when quantity or rate is empty.

The amount in words on the sample is "Rupees Four Thousand Eight Hundred Only". Change the words when you change the lines. The sheet will not write them.

HSN 4802 is uncoated paper, 9608 is pens, and 8472 is the heading used here for a desktop stapler (office machines). Those codes are for the buyer's purchase register. Rule 46's HSN digit rule applies to a registered supplier's tax invoice, not to this bill.

What to type, in order

1. Supplier. Legal name, address, and state. The GSTIN line stays "Not registered — do not type a GSTIN".
2. Bill number and date. A series of its own. UPB-001 is the sample. Do not reuse INV- (tax invoices) or SI- (self invoices).
3. Buyer. Name, address, and state. GSTIN only if the buyer has one. A buyer's GSTIN does not turn this into a tax invoice.
4. Lines. Description, HSN, quantity, unit, and rate. Leave spare rows empty.
5. Amount payable. It must equal the goods total. If it does not, a rate or a quantity is wrong. Do not type a tax figure into the GST cell.
6. Words and signature. The supplier signs. Give the buyer a copy. Keep one.

Reverse charge, and when you still need a self invoice

Most purchases from an unregistered person are not reverse charge. Section 9(4) used to worry every buyer. From 1 February 2019 it applies only to a notified class of registered persons. Notification No. 07/2019-Central Tax (Rate) notifies a promoter who receives specified goods or services from an unregistered supplier for construction of a project. A business buying paper and pens is not that promoter. Record ₹4,800. Pay the shop ₹4,800. Do not deposit GST on it.

Section 9(3) is the list that still matters: GTA, legal services by an advocate, services by a director, and the other notified supplies. If the supply is on that list and the supplier has no GSTIN, the buyer issues a self invoice and a payment voucher. This purchase bill can sit in the file as what the supplier asked to be paid. It is not the document that supports input tax credit. The self invoice is.

Input tax credit on the stationery itself does not exist. No tax was charged. Booking CGST of 9% on ₹4,800 (₹432) would invent a credit the law does not give you.

When this bill is the wrong file

• The supplier has a GSTIN and the supply is taxable. Use the GST invoice template. They collect the tax.
• The supplier has a GSTIN and reverse charge applies, so they must not collect the tax. A GTA uses the RCM bill format. A firm of advocates uses the RCM tax invoice format.
• The supplier is a composition dealer. They are registered. They issue a bill of supply, and they mention that they are a composition dealer. This unregistered layout hides that fact.
• The goods are free samples. Nobody pays ₹4,800. Use the invoice for free sample under GST.

FAQ

Can I title the PDF "Tax Invoice" so my buyer can claim credit?

No. The title does not create a registration, and Section 32 still forbids collection of tax. A buyer who claims credit on this PDF is claiming credit on tax that was not paid. Leave the heading as a purchase bill.

What if the unregistered supplier later gets a GSTIN?

Bills issued after the effective date of registration are tax invoices, from their new series, with GST if the supply is taxable. Bills issued before that date stay unregistered bills. Do not go back and add GST to UPB-001.

The buyer asked me to add their GSTIN. Does that charge GST?

No. Their GSTIN identifies the buyer in their purchase register. The supplier's status cell still says Unregistered, and the GST cell stays 0.

Is the Excel bill valid?

GST law does not prescribe the software for a commercial bill. It is the right record when the supplier is actually unregistered and the amount payable matches what was paid. If the facts are a reverse-charge supply, the buyer still needs a self invoice. No layout of this bill replaces that.

What does customer type URD mean?

Customer type URD means unregistered dealer. The party has no GSTIN, so they cannot collect GST under Section 32 of the CGST Act. The record of that sale is this purchase bill, with tax at zero. It is not a tax invoice, and it is not the self invoice a registered buyer issues under reverse charge.