Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 46A, verbatim (show)
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.
2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Invoice-cum-bill eligibility 46A
Questions to answer on the file6 questions
Single-document issue and complete supply population 46A
Questions to answer on the file4 questions
One imported tax-invoice particular 46A
Questions to answer on the file4 questions
One imported bill-of-supply particular 46A
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No. 45/2017-CT dated 13.10.2017.[2] |
| 2 | Inserted vide Notification No. 26/2022-CT dated 26.12.2022.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 31 of the CGST Act, 2017 | Section 31 of the CGST Act, 2017 (1),(3)(c) prescribed by this provision | 31(1) "such other particulars as may be prescribed"; 31(3)(c) "in such manner and containing such particulars as may be prescribed" |
| Rule 46 | Rule 46 overridden by this provision | 46A "Notwithstanding anything contained in rule 46 or rule 49 or rule 54" |
| Rule 49 | Rule 49 overridden by this provision | 46A "Notwithstanding anything contained in rule 46 or rule 49 or rule 54" |
| Rule 54 | Rule 54 overridden by this provision | 46A "Notwithstanding anything contained in rule 46 or rule 49 or rule 54" |
| Rule 46 | this provision requires Rule 46 | 46A "under rule 46 or rule 54, as the case may be, and rule 49" |
| Rule 54 | this provision requires Rule 54 | 46A "under rule 46 or rule 54, as the case may be, and rule 49" |
| Rule 49 | this provision requires Rule 49 | 46A "under rule 46 or rule 54, as the case may be, and rule 49" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 26/2022-Central Tax | 26 December 2022 | Seeks to make fifth amendment (2022) to CGST Rules |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
Unsettled questions
The words of Rule 46A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No new position requested.
See also
- Rule 46 of the CGST Rules, 2017: tax invoice
- Rule 49 of the CGST Rules, 2017: bill of supply
- Rule 54 of the CGST Rules, 2017: tax invoice in special cases
References
- Central Board of Indirect Taxes and Customs. "Rule 46A. Invoice-cum-bill of supply". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 45/2017-Central Tax, dated 13 October 2017: Seeks to amend the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 26/2022-Central Tax, dated 26 December 2022: Seeks to make fifth amendment (2022) to CGST Rules. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 46A on the CBIC tax information portal