Template Overview
This is a free URD purchase bill format in Excel — the unregistered purchase bill format people also call an unregistered purchase invoice format under GST. The supplier is not registered. The bill shows the goods and the amount the buyer pays. It does not show GST, and it does not show a GSTIN for the supplier.
Section 31 of the CGST Act tells a registered person to issue a tax invoice. An unregistered supplier is not that person. Section 32 says a person who is not registered shall not collect tax under the Act. Putting CGST and SGST on this bill is the mistake the sheet is built to prevent: there is no GST column.
It is not a self invoice. A self invoice is issued by the registered buyer, and only when GST is payable by the buyer under reverse charge. It is not the GST invoice template. That file is a registered supplier's tax invoice, and it adds tax to the total.
Worked sample: stationery, ₹4,800, GST nil
The supplier is an unregistered stationery shop. The buyer is a business that wants the bill in the purchase file. HSN is on the sheet so the buyer can code the purchase register. An unregistered supplier is not under the Rule 46 HSN duty.
| Goods | 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 |
Check the first line: 20 × 180 = 3,600. The total is 3,600 + 500 + 700 = 4,800. The GST cell is the number 0, not a formula you can turn into 18%. Amount payable is the goods total plus that zero.
When this bill is the right file
- You buy goods or ordinary services from a shop, a freelancer, or a dealer who has no GSTIN, and the supply is not a notified reverse-charge supply.
- You are that unregistered supplier, and a customer has asked for a proper bill. You sign it. You do not invent a GSTIN.
Since 1 February 2019, reverse charge under Section 9(4) applies only to a notified class of registered recipient. Notification 07/2019-Central Tax (Rate) covers a promoter who receives specified supplies for a real-estate project. A stationery purchase by a normal business is not that class. You record ₹4,800. You do not pay GST on it, and you do not claim input tax credit. Nothing was charged.
When this bill is the wrong file
- GST is payable by the buyer under Section 9(3). Goods transport, legal services by an advocate, and the other notified supplies still sit on reverse charge even when the supplier has no GSTIN. The buyer issues a self invoice and, on the day of payment, a payment voucher. Keep this purchase bill only as the supplier's request for the taxable value. Do not treat it as the tax document.
- The supplier is registered and must charge GST. Use the GST invoice template.
- The supplier is registered and must not collect the tax (a GTA that has not opted for forward charge, or a firm of advocates billing a business entity). Use the RCM bill format or the RCM tax invoice format.
- The supplier is a composition dealer. A composition dealer is registered and issues a bill of supply under Section 31(3)(c), not this unregistered bill.
- You are sending free samples. That is a delivery challan, and nobody pays the ₹4,800.
What you type
Give the bill its own number. UPB-001 is the sample. Do not reuse a tax-invoice series or a self-invoice series. The supplier's GSTIN cell is fixed text: "Not registered — do not type a GSTIN". Leave spare item rows empty. The row formula returns a blank when quantity or rate is empty, so they stay out of the total.
Rewrite the amount in words if you change the lines. The printed words match ₹4,800. Excel will not write the words for you.
Guide: How to create a URD purchase bill format in Excel.
Features
- Bill issued by an unregistered supplier — no GSTIN field to invent
- No GST column. Section 32: an unregistered person does not collect tax
- Amount = quantity × rate, totalled. GST cell stays at zero
- Amount payable equals the goods total. Sample ₹4,800
- Separate from the self invoice a buyer issues under reverse charge
- Works in Excel, Google Sheets, and LibreOffice
Instructions
- Download the file and open it in Excel, Google Sheets, or LibreOffice.
- Fill in the supplier's legal name, address, and state. Leave the GSTIN line as Not registered.
- Give the bill its own number, such as UPB-001, and enter the date.
- Fill in the buyer. Write their GSTIN only if they have one. It does not put GST on this bill.
- Enter description, HSN, quantity, unit, and rate. Amount and the total fill in. Do not add GST.
- Read the amount payable. It equals the goods total. Rewrite the amount in words if you change the lines.
- The supplier signs it. The buyer files it with the purchase. If reverse charge applies, the buyer also issues a self invoice.
FAQ
What is a URD purchase bill format?
It is the commercial bill an unregistered dealer (URD) issues for a sale. It shows the goods and the amount payable. It does not show GST and it does not show a supplier GSTIN. People also search for it as an unregistered purchase bill format or an unregistered purchase invoice format under GST.
Can an unregistered supplier charge GST on this bill?
No. Section 32 of the CGST Act says a person who is not a registered person shall not collect tax under the Act. Section 31's tax invoice is issued by a registered person. This sheet has no GST rate column. The GST cell is zero, and amount payable is the goods total.
Is a URD purchase bill the same as a self invoice?
No. The unregistered supplier issues this bill, and it collects no tax. The registered buyer issues a self invoice under Section 31(3)(f) only when GST is payable by the buyer under reverse charge. Do not create one for an ordinary stationery purchase.
Can the buyer claim input tax credit on a URD bill?
No. Input tax credit needs tax that was charged on a valid tax invoice. This bill charges none. Record the purchase at the amount payable (₹4,800 in the sample) and do not book input CGST or SGST.
Does every purchase from an unregistered dealer attract reverse charge?
No. Section 9(4) reverse charge on purchases from unregistered suppliers applies only to a notified class of recipient. Notification 07/2019 covers a promoter receiving specified supplies for a real-estate project. A normal business buying stationery does not pay GST under Section 9(4). Section 9(3) still covers specific supplies such as GTA and legal services. Those need a self invoice, not GST typed onto this bill.