- 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.] [Substituted by Notification No. G.S.R. 965(E), dated 27.7.2017 (w.e.f. 19.6.2017).]