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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Failure to mention Place of Supply in the tax Invoice, in ...


Omitting Place of Supply in Tax Invoice Violates Rule 46(n) CGST Rules, 2017; Penalties u/ss 122, 125 Possible.

February 18, 2019

Circulars     GST

Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125

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