Statutory text — CGST Rules, 2017, as amendedRule 46A
1[Rule 46A. 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.]
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.
2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source