Rule - 46A, Invoice-cum-bill of supply (CGST Rules, 2017)
Rule - 46A, Invoice-cum-bill of supply (CGST Rules, 2017)
*1*[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.]
Notes:-
*1*. Inserted vide notification no. 45/2017 dated 13-10-2017
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