TMI BlogCompliance of rule 46(n) of the Goa GST Rules. 2017 while issuing invoices in case of inter- State supply.X X X X Extracts X X X X X X X X Extracts X X X X ..... @nic.in Dated: 19 th February, 2019 CIRCULAR (No. 51/2018-19-GST) Subject: Compliance of rule 46(n) of the Goa GST 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 Goa Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 90/09/2019-GST dated 18/02/2019. - Circular - Trade Notice - Publ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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