Rule 46A. Invoice-cum-bill of supply

[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.]


. Inserted by Notification No. 45/2017-CT dated 13.10.2017.


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