Invoice cum bill of supply for sale to unregistered person for taxable as well as exempted supplies can be issued by per New Rule 46A inserted by NN 45/2017 dated 13-10-2017 Para 2(ii)

However if supply of taxable as well as exempted goods and/or services is made to registered person then Rule 46A is not applicable. Hence whether Invoice sum bill of supply can be issued in such cases is still in enigma.