Rule 46A of ‘Central Goods and Services Tax (CGST) Rules 2017’: Invoice-cum-bill of supply
Provisions under Rule 46A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Invoice-cum-bill of supply”, are as under:
[CGST Rule 46A: Invoice-cum-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-cum-bill of supply” may be issued for all such supplies.]$1
$1. Rule 46A has been inserted/ notified vide Notification No. 45/2017 Central Tax dt. 13 Oct. 2017
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).