{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"46A","heading":"Invoice-cum-bill of supply","text":"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 .] 1 . Inserted vide Notification No. 45/2017-CT dated 13.10.2017. Amendment notes 2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.","html":"<p>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 .] 1 . Inserted vide Notification No. 45/2017-CT dated 13.10.2017.</p><p class=\"rubric\">Amendment notes</p><p>2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.</p>","words":96,"text_source":"published"},"rule":{"number":"46A","heading":"Invoice-cum-bill of supply","text":"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 .] 1 . Inserted vide Notification No. 45/2017-CT dated 13.10.2017. Amendment notes 2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.","html":"<p>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 .] 1 . Inserted vide Notification No. 45/2017-CT dated 13.10.2017.</p><p class=\"rubric\">Amendment notes</p><p>2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.</p>","words":96,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/46A/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}