Rule 46A – Rules – TAX INVOICE, CREDIT AND DEBIT NOTES – Central Goods and Services Tax Rules, 2017 – Rule 46A – 1[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.] ************* Notes: 1. Inserted vide notification no. 45/2017 dated 13-10-2017 – Statu
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