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    <title>Compliance of rule 46(n) of the RGST Rules, 2017 while issuing invoices in case of inter- State supply.</title>
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    <description>Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.</description>
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      <description>Suppliers making inter-State taxable supplies must specify the place of supply along with the name of the State on the tax invoice as required by rule 46(n) and the invoice provisions; this ensures tax accrues to the State of consumption. Determination of place of supply should follow the place-of-supply provisions for goods and services, and failure to mention these invoice particulars may attract penal action under the Act and rules.</description>
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