Single “invoice-cum-bill of supply” can be issued by taxpayers providing taxable as well as exempt supplies

Single “invoice-cum-bill of supply” can be issued by taxpayers providing taxable as well as exempt supplies

October 17, 2017 GST 0

Central Board of Excise and Customs (CBEC) vide Notification No 45/2017-Central Tax dated 13/10/2017 has further amended the Central Goods and Services Tax Rules, 2017. As per the amendment a registered person supplying taxable as well as exempt supplies to an unregistered person may issue a single “invoice-cum-bill of supply”.

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