Chapter VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Rule 46A. Invoice-cum-bill of supply.-

146A. Invoice-cum-bill of supply.- 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.

Note:

1.Inserted by Notification No. 45/2017-Central Tax issued dated 13th October,2017.

The word 46A. Invoice-cum-bill of supply.- 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 shall be inserted.