1 [Rule 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.]
1 . Inserted by Notification No. 45/2017-CT dated 13.10.2017.