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of <h1>CGST Rule 46(n) Reminder: Include Place of Supply and State Name on Inter-State Tax Invoices to Avoid Penalties.</h1> The circular addresses the compliance of rule 46(n) of the CGST Rules, 2017, emphasizing the requirement for registered persons to include the place of supply and the name of the State on tax invoices for inter-State supplies. This directive aims to ensure that tax revenue is correctly attributed to the State where consumption occurs, in line with GST's destination-based tax principle. The circular highlights non-compliance issues, particularly in sectors like banking, insurance, and telecom, and warns of penalties under sections 122 or 125 of the CGST Act for violations. It also requests the issuance of trade notices to disseminate this information.
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