What does rule 46A regulate?

It regulates invoice-cum-bill of supply. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No CGST Rule corresponds directly to this provision. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

CGST Rule 46A — Invoice-cum-bill of supply

CGST Rules, 2017

CURRENT

Source note: The text and status on this page are tied to the official source gateway. Open official source.

Official sources

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Plain-language meaning Use case One document for taxable plus exempt supplies to the same unregistered recipient. Content Combine the legally required invoice and bill-of-supply particulars. Operational map Control Result Linked law CGST Act section 31(3); rules 46, 49 and 54 Forms / documents No separate statutory form Timeline At the time applicable to the taxable and exempt supplies.

official statutory reference

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. Provided that the said single invoice-cum-bill of supply shall contain the particulars specified under rule 46 or rule 54, as the case may be, and rule 49.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No directly corresponding Rule is mapped to this provision. Check notifications, circulars, forms and corresponding State law.

Practical example

A pharmacy supplies taxable cosmetics and exempt medicines to an unregistered customer and issues one compliant invoice-cum-bill of supply.

Professional alert

• This option is not a general consolidation rule for supplies to registered recipients.

Practical Q&A

What does rule 46A regulate?: It regulates invoice-cum-bill of supply. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No CGST Rule corresponds directly to this provision. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Professional rule note

Legal state: Current controlled · Checked: 27 July 2026. Read the official statutory reference and amendment history together.

Rule → Form → evidence bridge

No prescribed form is the primary legal trigger; use the Rule text and portal workflow applicable to the transaction.

Finin2min Q&A

What does CGST Rule 46A deal with?: Invoice-cum-bill of supply. Start with the operative Rule version and then test the connected Act provision, forms and amendments.
Which GST form is connected to Rule 46A?: No single prescribed form is the primary trigger. The Rule and live portal workflow control.
Can I rely only on the GST portal?: No. Portal functionality is execution infrastructure; legal eligibility and consequences come from the Act, Rules and valid instruments.
What should I keep on file?: The official Rule version used, amendment/effective-date evidence, underlying transaction records, computation, portal submission and resulting acknowledgement/order.

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