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    <title>Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter- State supply.</title>
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    <description>All registered persons making supplies in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice as required by rule 46(n). The place of supply for goods and services should be determined with reference to the Integrated Goods and Services Tax Act, 2017. Contravention of the invoicing requirement may attract penal action under the Maharashtra Goods and Services Tax Act.</description>
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      <description>All registered persons making supplies in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice as required by rule 46(n). The place of supply for goods and services should be determined with reference to the Integrated Goods and Services Tax Act, 2017. Contravention of the invoicing requirement may attract penal action under the Maharashtra Goods and Services Tax Act.</description>
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