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

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.... 13/3/2019 Circular No. 05/2019-GST (Ref: Central Circular No. 90/9/2019-GST) Subject: Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply-Reg. A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Delhi Goods and Service Tax Act, 2017 (DGS....

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....introduction of GST which is a destination based consumption tax, it is essential to ensure that the tax paid by a registered person accrues to the State in which the consumption of goods or services or both takes place. In case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of supply along with the name of the State in the tax invoice. ....