Place of supply requirement: invoices for inter-state supplies must state place and State, non-compliance attracts penalties. Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.
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 attracts penalties.
Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.
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