Place of supply must appear on inter state tax invoices to ensure correct State tax allocation and compliance. Registered persons supplying in the course of inter State trade or commerce must state the place of supply with the State name on the tax invoice as required by rule 46(n) of the GGST Rules and section 31 of the GGST Act; non compliance may attract penalties under sections 122 or 125. Reference is made to sections 10 and 12 of the Integrated GST Act to determine place of supply for goods and services, and implementation difficulties may be reported to the Chief Commissioner.