Invoice-cum-bill of supply.

¹[46A. - 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.]

²[Provided that the said single “invoice-cum-bill of supply” shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.]

Notes:

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

2. Inserted by the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 Notification No. 26/2022 – Central Tax dated 26.12.2022