Place of supply requirement: inter State tax invoices must state place and State; non compliance attracts GST penalties. Registered persons making inter State supplies must include the place of supply and the name of the State on tax invoices as mandated by rule 46(n) of the HPGST Rules, to ensure tax accrues to the State of consumption. Place of supply for goods and services is to be determined by reference to the IGST place of supply provisions. Contravention of invoice particulars attracts penal consequences under the HPGST Act; the instruction was issued for uniform implementation and publicized by trade notices.
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: inter State tax invoices must state place and State; non compliance attracts GST penalties.
Registered persons making inter State supplies must include the place of supply and the name of the State on tax invoices as mandated by rule 46(n) of the HPGST Rules, to ensure tax accrues to the State of consumption. Place of supply for goods and services is to be determined by reference to the IGST place of supply provisions. Contravention of invoice particulars attracts penal consequences under the HPGST Act; the instruction was issued for uniform implementation and publicized by trade notices.
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