Which document does a registered person paying tax under the composition levy issue for its outward supplies, since it cannot issue a tax invoice?

Section 31(3)(c) of the CGST Act, 2017, with Rule 49 of the CGST Rules, 2017, requires a registered person paying tax under section 10 to issue a bill of supply instead of a tax invoice. A delivery challan covers movements that are not supplies or where the invoice cannot be issued at removal, a receipt voucher records an advance, and a revised invoice covers supplies made between the effective date of registration and the issue of the registration certificate.