Bill of Supply under GST

After Tax Invoice next important document is Bill of Supply. It is like "Retail Invoice" that we use in current VAT Regime. As under GST Flow of Input Tax Credit would be seamless and hard provisions will force majority of organisations to get registered to avail benefits. (For some it would be matter of Survival). GST Provisions will be as hard for a non registered/Exempted dealer, as in case of Registered. Just Refer Sec 129(1)(a) & (b) - Penalty of 2% to 5% upto Rs. 25K even if Goods are Exempted. (50% to 100% of Tax in other cases). So Compliance would be important for all, Koi Farak Nahi Padega, Paan Supply ki Dukan ho ya PAN India Level par kaam karne wali koi MultiNational. Here is some basic features of "Bill of Supply". Thanks. [GstSutras2]