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Omitting Place of Supply in Tax Invoice Violates Rule 46(n) CGST Rules, 2017; Penalties u/ss 122, 125 Possible.

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....Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125....

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