Place of supply requirement: invoices for inter state supplies must state place and State, failure attracts penalties. Registered persons supplying goods or services in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice, in compliance with invoice particulars mandated by rule 46(n). Taxpayers should refer to the Integrated GST place of supply provisions to determine that location. Failure to comply may attract penalties under the SGST penal provisions, and the Commissioner has directed field formations to publicize this requirement.