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<h1>Place of supply requirement: invoices must state the place and State for inter State supplies to ensure correct tax allocation.</h1> Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice to ensure tax accrues to the State of consumption; determination of place of supply should follow the statutory provisions for goods and services, and contraventions may attract penal action under the WBGST Act.