# The Central Goods and Services Tax Rules, 2017, Rule 46A: Invoice-cum-bill of supply

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/46A/

## 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.

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