CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 46A - Invoice-cum-bill of supply.

This rule was made and amended vide the following notifications
Central Tax Notification No. 45/2017 (dated 13th October 2017)

Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.