Compliance of rule 46(n) of the Goa GST Rules. 2017 while issuing invoices in case of inter- State supply.

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....February, 2019 CIRCULAR (No. 51/2018-19-GST) Subject: Compliance of rule 46(n) of the Goa GST Rules. 2017 while issuing invoices in case of inter- State supply. 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 Goa Goods and Services Tax Act, 2017 (Goa GST Act for short). Rule 46 of the G....

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....ions. 3. After 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 t....