THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VI  -  TAX INVOICE, CREDIT AND DEBIT NOTES
Rule - 46A

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Invoice-cum-bill of supply.

1[46A. 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.]