Question

Can a registered dealer supply taxable and exempted goods to registered dealer through single invoice . I received the reply from your side today(i.e.22.03.19) but I did not get the answer that whether a registered person can issue single invoice to registered person(receiver) for the taxable goods as well as exempted goods

Answer

As per Rule 46A
"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."

If "invoice cum bill of supply" is issued to a registered person then the receiver can not book ITC.

Therefore it should be interpreted that "invoice cum bill of supply" can not be issued to a registered person.  (Reply dt.25/03/2019)