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

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.... .............................. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 17.05.2019 Trade Circular (GST) No. 25T of 2019. Sub: Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter- State supply. Sir/ Gentlemen/ Madam, 1. A registered person supplying taxable goods or services or both is required to issue a tax invoice as per th....

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....ons of law across the field formations, the Commissioner of State Tax, Maharashtra State, in exercise of its powers conferred by section 168 (1) of the Maharashtra 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 person accrues to the....