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of <h1>Businesses Must Include State and Place of Supply in Invoices for Inter-State Trade per WBGST Section 31 and Rule 46(n.</h1> Registered persons supplying taxable goods or services must issue tax invoices per section 31 of the West Bengal Goods and Services Tax Act, 2017. Rule 46(n) of the WBGST Rules mandates including the place of supply and state name in inter-State trade invoices. Many registered entities, especially in banking, insurance, and telecom sectors, fail to comply. To ensure tax accrues to the correct state, the Commissioner instructs all registered persons to include these details in invoices, referencing sections 10 and 12 of the Integrated Goods and Services Tax Act, 2017. Non-compliance may lead to penalties under sections 122 or 125 of the WBGST Act.
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