CGST Rule 46A – Invoice-cum-bill of supply [Updated 2019]

CGST Rule 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.]


[1] Rule 46A inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017 w.e.f. 13/10/2017 – Date of Amendment : 13-10-2017, Effective from : 13-10-2017, Retrospective Effect : No

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