Provisions under Rule 46A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Invoice cu-m Bill of Supply”, are as under:
CGST Rule 46A: Invoice cu-m Bill of Supply (Chapter-VI: Tax Invoice, Credit and Debit Notes) [rule 46A inserted from 13/10/2017: refer Note 1]
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 cu-m bill of supply” may be issued for all such supplies.
Provided that the said single “invoice-cu-m-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49. [proviso inserted from 26/12/2022: refer Note 2]
Amendments History:
1. Rule 46A inserted from 13/10/2017 vide Notification 45/2017.
2. Proviso inserted from 26/12/2022 vide Notification 26/2022.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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