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.]
