Chapter - VI of CGST Rules, 2017

TAX INVOICE, CREDIT AND DEBIT NOTES

¹[RULE 46A - Invoice-cum-bill of supply   (corresponding section 31)

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. Inserted Vide: Notification No. 45/2017-Cental Tax, dt. 13-10-2017-[Para 2(ii)]

2. Inserted Vide: Notification No. 26/2022-Central Tax dt. 26.12.2022 [Para 8]