Place of supply requirement: invoices for inter state supplies must state the place and State to determine tax destination. Rule 46(n) requires tax invoices for inter State supplies to specify the place of supply along with the State name. The Commissioner instructs all registered persons to include these particulars, refers to the Integrated GST place of supply rules for determination, and warns that contraventions attract penal action under the Manipur GST Act. Trade notices should publicize the Circular and implementation difficulties may be reported to the Commissioner.
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: invoices for inter state supplies must state the place and State to determine tax destination.
Rule 46(n) requires tax invoices for inter State supplies to specify the place of supply along with the State name. The Commissioner instructs all registered persons to include these particulars, refers to the Integrated GST place of supply rules for determination, and warns that contraventions attract penal action under the Manipur GST Act. Trade notices should publicize the Circular and implementation difficulties may be reported to the Commissioner.
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