https://www.taxtmi.com/circulars?id=60356 Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) of the Assam GST Rules to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by reference to the Integrated GST place of supply provisions. Contravention of invoice particulars attracts penalties under the Assam GST Act; the circular is clarificatory and effective 18 February 2019. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60356 Registered persons making inter State supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) of the Assam GST Rules to ensure tax accrues to the State of consumption. The place of supply for goods and services is to be determined by reference to the Integrated GST place of supply provisions. Contravention of invoice particulars attracts penalties under the Assam GST Act; the circular is clarificatory and effective 18 February 2019. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60356