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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