https://www.taxtmi.com/circulars?id=60180 Registered persons supplying 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 to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 14 Mar 2019 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60180 Registered persons supplying 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 to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60180