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)

¹[Rule 46A. Invoice-cum-bill of supply. –

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.]

²[Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.]

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