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Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply - GST - States - 05/2019Extract ..... ontained in section 31 of the Delhi Goods and Service Tax Act, 2017 (DGST Rules for short) specified the particulars which are required to be mentioned in tax invoice. 2. It has been brought to the notice of the undersigned that a number of registered persons (especially in the banking, insurance and telecom sectors, etc.) are not mentioning the place of supply along with the name of the State in case of a supply made in the course of inter-State trade or commerce in contravention of rule 46(n) ..... x x x x x Extracts x x x x x Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply - GST - States x x x x x Extracts x x x x x ..... The provisions of sections 10 and 12 of the Integrated Goods or Service Tax Act, 2017 may be referred to in order to determine the place of supply in case of supply of goods and services respectively. Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of sections 122 or 125 of the DGST Act. 5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 6. Difficulty, if any, in the i ..... x x x x x Extracts x x x x x Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply - GST - States x x x x x Extracts x x x x x
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