Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply

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....toms GST Policy Wing *** New Delhi, Dated the 18th February, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply - Reg.....

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....n order to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017, hereby issues the following instructions. 3. After introduction of GST, which is a destination-based consumption tax, it is essential to ensure that the tax paid by a registered....