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

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..... ircular(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 goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Maharashtra Goods and Service .....

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..... rashtra 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, 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 .....

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..... 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 Commissioner of State Tax, Maharashtra. Yours faithfully, (Rajiv Jalota) Commissioner of State Tax, Maharashtra State, Mumbai. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai .....

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