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of <h1>Manipur GST Circular: Ensure Compliance with Rule 46(n) for Inter-State Invoices to Avoid Penalties.</h1> The circular from the Manipur Department of Taxes addresses compliance with rule 46(n) of the Manipur GST Rules, 2017, concerning tax invoices for inter-State supply. It highlights that many registered entities, particularly in sectors like banking, insurance, and telecom, fail to include the place of supply and State name on invoices, violating the rule. The Commissioner mandates that these details must be included to ensure tax accrues to the State of consumption. Non-compliance may lead to penalties under sections 122 or 125 of the Manipur GST Act. The circular urges dissemination of this requirement and invites feedback on implementation challenges.
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