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

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..... ----------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.13/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 18.02.2019 Subject: Compliance of rule 46(n) of the APGST Rules, 2017 while issuing invoices in case of inter- State supply - Reg. A registered person supplying taxable goods or service .....

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..... in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the Andhra Pradesh 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 acc .....

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