CGST Rule 46A: Invoice cum Bill of supply

Provisions under Rule 46A of the CGST Rules, 2017 relating to “Invoice cum Bill of Supply”:

CGST Rule 46A: Invoice cum Bill of Supply (Chapter VI: Tax Invoice, Credit and Debit Notes) [*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. [*2]

Notes (History of Amendments in Bare Text):

1. CGST Rule 46A inserted from 13/10/2017 vide Notification 45/2017.

2. Proviso inserted from 26/12/2022 vide Notification 26/2022.