Invoicing & Documents

Invoice-cum-bill of supply

Rule 46A of the CGST Rules

Chapter 6 – Tax Invoice, Credit and Debit Notes Text as on 2026-09-05 Source CBIC

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Where taxable and exempt supplies are made to an unregistered person together, a single invoice-cum-bill of supply may be issued instead of two documents.

The exact words of the law

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Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

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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.

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

2022-12-26 · Inserted

26/2022-CTdated26

Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

Read this with

A provision rarely works alone. These are the ones it points to.

Rule 46 Rule 49 Rule 54

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 46Ainvoice-cum-bill of supply

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