Rule 46A CGST Rules 2017
Summary of Rule 46A CGST Rules 2017
( Rule 46A CGST Rules 2017 explains Invoice-cum-bill of supply and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017, w.e.f. 13-10-2017.)
Rule 46A CGST Rules 2017
1[Invoice-cum-bill of supply
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.]
Notes on Amendments in Rule 46A CGST Rules 2017
Note -1 Inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017, w.e.f. 13-10-2017
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