Compliance regarding Tax invoice in case of Inter-State Supply
According to Circular No. 90/09/2019, Dated: 18th February, 2019
It has been noticed by the Board that a number of registered persons (especially in the banking, insurance and telecom sectors, etc.) are not mentioning the place of supply along with the name of the State in case of a supply made in the course of interstate trade or commerce in contravention of rule 46(n) of the CGST Rules which mandates that the said details must be mentioned in a tax invoice.
GST is destination based tax and it is important to ensure that tax paid by the registered person is received to the state where consumption takes place, in case of Inter-State supply it can be ensured through place of supply along with name of state in tax invoice.
Non-compliance of above will attract penal provision.
