# My supplier is a GST composition dealer and gives a bill of supply. Can I use it as carbon evidence?

Canonical: https://senseible.earth/answers/composition-dealer-bill-of-supply-carbon-evidence

Yes, if it shows what was supplied and how much. A bill of supply is a valid GST document from a composition dealer, but quantity is often missing from it. If it gives only an amount, get the delivery challan or weighbridge slip for the quantity, or use a spend-based estimate labelled as such.

## Why your supplier issues a bill of supply

A registered supplier who pays tax under the composition scheme, or who supplies only exempt goods or services, issues a bill of supply instead of a tax invoice. A composition dealer cannot charge GST, so the bill shows no tax and you claim no input credit on it.

## What the bill will and will not show

- Supplier name, address and GSTIN, a serial number and the date.
- Your details if you are registered, a description of the goods or service, the HSN or SAC code and the value.
- Quantity is not something to count on. Many bills print it; many give only a description and a rupee amount.
- For the full list of required contents, read Rule 49 of the CGST Rules on the CBIC website.

## Turning it into activity data

1. Description and HSN tell you the material or fuel.
2. Quantity and unit, if printed, are your activity data. Multiply by a published factor.
3. If no quantity, match the bill to the delivery challan, weighbridge slip, gate entry or stock register for the same date.
4. If nothing gives a quantity, use the amount for a spend-based estimate and label it so.

## How strong is it as evidence

A bill of supply comes from a registered supplier and carries their GSTIN, so it can be traced back to them. Do not rely on your GSTR-2B to confirm it, since that statement is built for input tax credit, which a bill of supply does not give. Keep the paper or PDF and the payment record together.

## Worked example: coal from a composition dealer

- Bill of supply: coal, HSN 2701, ₹42,000, no quantity printed
- Weighbridge slip, same date and vehicle: 3,500 kg net
- Emissions: 3,500 x 2.42 kg CO2 per kg = 8,470 kg CO2, about 8.5 t, Scope 1 if burnt on site

The coal factor is the IPCC 2006 default used by Senseible. The quantity comes from the weighbridge slip, not the rupee amount.

## What Senseible does here

Senseible reads a bill of supply like any other invoice. When a line prints a quantity it applies the published factor; when it does not, the line shows Needs Data until a delivery document gives the quantity, or Senseible provides a spend-based estimate labelled with wider uncertainty.

- [GST e-invoice fields for carbon accounting](https://senseible.earth/answers/gst-e-invoice-fields-for-carbon-accounting)
- [Fuel invoice with amount only](https://senseible.earth/answers/fuel-invoice-amount-only-no-litres)
- [What Needs Data means](https://senseible.earth/answers/senseible-needs-data-on-invoice-line)
- [Coal factor for India](https://senseible.earth/emission-factors/coal)

Sources: [GHG Protocol Corporate Standard, Chapter 7, Managing inventory quality](https://ghgprotocol.org/corporate-standard), [2006 IPCC Guidelines, Volume 2 Energy (coal default)](https://www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html)

Last reviewed 2026-10-18. CBIC and GSTN pages could not be read on 2026-10-18; bill of supply contents are described generally. Check CGST Rule 49 on cbic-gst.gov.in for the current list.