Place of supply requirement: inter state invoices must state place of supply and State, noncompliance attracts penal action. Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice in compliance with rule 46(n). The place of supply for goods and services should be determined with reference to the Integrated GST Act provisions. Failure to include these mandated particulars may attract penal action under the CGST Act provisions reflected in sections 122 and 125.