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

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.... The Additional Commissioner of Taxes/Joint Commissioner of Taxes (All)/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, Subject: Compliance of rule 46(n) of the Manipur GST 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 ....

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....provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the Manipur 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 State in which the consumptio....