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Rule 46A. Invoice-cum-bill of supply. –

by Shakshi Bharti | Aug 2, 2024 | GST | 0 comments

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Important Keyword: Rule 46, Rule 49, Rule 54.

GST 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.

Read More: Circular No. 213/07/2024-GST: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

Web Stories: Circular No. 213/07/2024-GST: Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.

Official Income Tax Return filing website: https://incometaxindia.gov.in/