https://www.taxtmi.com/circulars?id=62352 Registered persons making inter State supplies must include the place of supply and the name of the State on tax invoices as mandated by rule 46(n) of the HPGST Rules, to ensure tax accrues to the State of consumption. Place of supply for goods and services is to be determined by reference to the IGST place of supply provisions. Contravention of invoice particulars attracts penal consequences under the HPGST Act; the instruction was issued for uniform implementation and publicized by trade notices. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62352 Registered persons making inter State supplies must include the place of supply and the name of the State on tax invoices as mandated by rule 46(n) of the HPGST Rules, to ensure tax accrues to the State of consumption. Place of supply for goods and services is to be determined by reference to the IGST place of supply provisions. Contravention of invoice particulars attracts penal consequences under the HPGST Act; the instruction was issued for uniform implementation and publicized by trade notices. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62352