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

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VI Tax Invoice, Credit and Debit Notes

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

¹[46A. 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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Ninth Amendment) Rules, 2017 vide Notification No. 45/2017 – Central Tax dated 13th October, 2017, w.e.f. 13.10.2017.

2. Inserted by Central Goods and Services Tax (Fifth Amendment) Rules, 2022 vide Notification No. 26/2022-Central Tax dated 26th December, 2022, w.e.f. 26.12.2022.