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

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....r Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject: Compliance of rule 46(n) of the SGST Rules. 2017 while issuing invoices in case of inter- State supply - Re....

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.... in a tax invoice. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the Chhattisgarh 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....