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of <h1>Rajasthan Tax Department Enforces Rule 46(n) for Inter-State Invoices; Non-Compliance May Lead to Penalties.</h1> The Rajasthan Commercial Tax Department issued a circular emphasizing compliance with rule 46(n) of the RGST Rules, 2017, which mandates that tax invoices for inter-State supplies must include the place of supply and the State's name. This requirement is crucial for ensuring that tax revenue accrues to the correct State where consumption occurs. The circular highlights non-compliance issues, particularly in sectors like banking, insurance, and telecom, and instructs all registered persons involved in inter-State trade to adhere to this rule. Non-compliance may result in penalties under sections 122 or 125 of the RGST Act.
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