Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46A. Invoice-cum-bill of supply [i]
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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 or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”; |
[i] This rule was inserted by N-45-2017-CT dtd 13-10-2017 w.e.f. 13-10-2017