Rule 46A of CGST Rules 2017: Invoice-cum-bill of supply

Provisions under Rule 46A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Invoice-cum-bill of supply”, are as under:

CGST Rule 46A: Invoice-cum-bill of supply (Chapter-VI: Tax Invoice, Credit and Debit Notes) 

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.

Amendments History:

1. Rule 46A inserted vide Notification No. 45/2017 Central Tax dt. 13 Oct. 2017.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

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