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

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..... .................. .............................. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 17.05.2019 Trade Circular (GST) No. 25T of 2019. Sub: Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter- State supply. Sir/ Gentlemen/ Madam, 1. A registered person supplying taxable good .....

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..... nvoice. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of State Tax, Maharashtra State, in exercise of its powers conferred by section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017, hereby issues the following instructions. 3. After introduction of GST, which is a destination-based consumption tax, .....

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..... 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 MGST Act. 5. This Trade Circular is clarificatory in nature and hence cannot be made use of for interpretation of provisions of the law. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissi .....

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