Rule 46A - Invoice-cum-bill of supply - Central Goods and Services Tax Rules, 2017

1 [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. ] ************* Notes: 1. Inserted vide notification no. 45/2017 dated 13-10-2017 2. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022