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CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46 of CGST Rules - Tax invoic...
Rule 46A of CGST Rules - Invoice-c...
Rule 47 of CGST Rules - Time limit... Rule 48 of CGST Rules - Manner of ... Rule 49 of CGST Rules - Bill of su... Rule 50 of CGST Rules - Receipt vo... Rule 51 of CGST Rules - Refund vou... Rule 52 of CGST Rules - Payment vo... Rule 53 of CGST Rules - Revised ta... Rule 54 of CGST Rules - Tax invoic... Rule 55 of CGST Rules - Transporta... Rule 55A of CGST Rules - Tax Invoi... Rule 47A of CGST Rules...Rule 46A of CGST Rules - Invoice-cum-bill of supply
https://www.gstgyaan.com/rule-46a-of-the-cgst-rules-invoice-cum-bill-of-supply
46A. Invoice-cum-bill of supply[1]
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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.] |
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