Place of supply requirement: invoices for inter state supplies must state place and State of supply or face compliance penalties. Registered persons supplying in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply requirement: invoices for inter state supplies must state place and State of supply or face compliance penalties.
Registered persons supplying in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions.
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