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of <h1>Goa GST Rule 46(n) Compliance: Include Place of Supply in Invoices to Avoid Penalties for Inter-State Transactions.</h1> The circular emphasizes compliance with rule 46(n) of the Goa GST Rules, 2017, requiring registered persons to include the place of supply and the name of the State in tax invoices for inter-State supplies. This ensures the correct allocation of tax to the State where consumption occurs, aligning with GST's destination-based tax principle. Non-compliance, particularly noted in sectors like banking, insurance, and telecom, may result in penalties under sections 122 or 125 of the Goa GST Act. The circular also references related provisions in the Integrated Goods and Services Tax Act, 2017, for determining the place of supply.
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