Invoice-cum-bill of supply
Rule 46A of the Central Goods and Services Tax Rules, 2017 deals with 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.] [ Provided that the said single “i The Act came into force on 22 Jun 2017.
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.
Rule 46A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 46A
What does Rule 46A of the Central Goods and Services Tax Rules deal with?
Rule 46A of the Central Goods and Services Tax Rules is headed "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.] [ Provided that the said single “i
How do I find court cases under Rule 46A of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 46A, rule 46A CGST Rules 2017, rule 46A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 46A of the Central Goods and Services Tax Rules come into force?
Rule 46A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 46A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.