Invoice compliance in inter-State supplies under Rule 46(n) extends to Uttar Pradesh SGST proceedings. Compliance with Rule 46(n) of the CGST Rules, 2017 is required while issuing invoices for inter-State supplies. The circular dated 18.02.2019 is stated to apply equally to the Uttar Pradesh SGST Act and Rules. The circular is enclosed for circulation to subordinate officers with instructions to take necessary action accordingly and ensure adherence to the invoicing requirement.