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.]

1. Inserted vide Notification No. 45/2017-CT dated 13.10.2017.

2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.


⟵ Rule 46