Rule 46A of CGST Rules 2017: Invoice cu-m Bill of supply

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) 

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. [Note 2]

Amendments History:

1. Rule 46A inserted vide Central Tax Notification 45/2017 dt. 13/10/2017. Invoice cu-m Bill of Supply can be issued by a registered person in respect of supplies to unregistered person of taxable as well as exempted goods and/ or services.

2. Proviso inserted vide Central Tax Notification 26/2022 dated 26/12/2022.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax 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.