Rule 46A of ‘Central Goods and Services Tax (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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.
However, Rule 46A has been inserted vide CGST (9th Amendment) Rules, 2017 CBEC Notification No. 45/2017 Central Tax dt. 13 Oct. 2017