Rule 46A - Invoice-cum-bill of supply

46A. Invoice-cum-bill of supply[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-cum-bill of supply” may be issued for all such supplies.

[2][Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.]


[1] Rule inserted by Rule 2(ii) of CGST(9th A)R, 2017 vide Notification No. 45/2017-Central Tax dt. 13-10-2017.

[2] Proviso inserted by Rule 8 of The CGST(5th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022.

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