Place of supply must be stated with State on invoices for inter State supplies, non-compliance attracts GST penalties. Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) of the Assam GST Rules to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by reference to the Integrated GST place of supply provisions. Contravention of invoice particulars attracts penalties under the Assam GST Act; the circular is clarificatory and effective 18 February 2019.
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 must be stated with State on invoices for inter State supplies, non-compliance attracts GST penalties.
Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) of the Assam GST Rules to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by reference to the Integrated GST place of supply provisions. Contravention of invoice particulars attracts penalties under the Assam GST Act; the circular is clarificatory and effective 18 February 2019.
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