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CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46 - Tax invoice...
Rule 46A - Invoice-cum-bill of sup...
Rule 47 - Time limit for issuing t... Rule 48 - Manner of issuing invoic... Rule 49 - Bill of supply... Rule 50 - Receipt voucher... Rule 51 - Refund voucher... Rule 52 - Payment voucher... Rule 53 - Revised tax invoice and ... Rule 54 - Tax invoice in special c... Rule 55 - Transportation of goods ... Rule 55A - Tax Invoice or bill of ... RULE 47A of CGST RULES...Rule 46A - Invoice-cum-bill of supply
https://gstgyaan.com/rule-46a-of-the-cgst-rules-invoice-cum-bill-of-supply
46A. Invoice-cum-bill of supply[1]
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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.] |
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