Circular on compliance of rule 46(n) of the TNGST Rules, 2017 while issuing invoices in case of inter-State supply.

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..... 4.2019 Circular No. 59/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Circular on compliance of rule 46(n) of the TNGST Rules, 2017 while issuing invoices in case of inter-State supply. A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act for s .....

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..... 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 consumption of goods or services or both takes place. In case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of su .....

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