Place of supply requirement: invoices for inter state supplies must state place and State, non-compliance invites penal action. Registered persons supplying goods or services inter State must specify the place of supply and the name of the State on the tax invoice to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by the applicable Integrated GST place of supply rules. Non compliance with the invoice particulars requirement may attract penalty under the statute, and field officers are directed to publicize and enforce this obligation.
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, non-compliance invites penal action.
Registered persons supplying goods or services inter State must specify the place of supply and the name of the State on the tax invoice to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by the applicable Integrated GST place of supply rules. Non compliance with the invoice particulars requirement may attract penalty under the statute, and field officers are directed to publicize and enforce this obligation.
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