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

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..... * New Delhi, Dated the 18 th February, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply Reg. A registered pe .....

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..... to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central 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 pe .....

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..... tracts penal action under the provisions of sections 122 or 125 of the CGST 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 implementation of this Circular may be brought to the notice of the Board. Hindi version would follow. (Upender Gupta) Pr. Commissioner (GST) - Circular - Tra .....

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