Chapter - VI of CGST Rules, 2017

TAX INVOICE, CREDIT AND DEBIT NOTES

¹[RULE 46A - Invoice-cum-bill of supply   (corresponding section 31)

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 Vide: Notification No. 45/2017-Cental Tax, dt. 13-10-2017-[Para 2(ii)]



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