Circular No.ES/387/2018-19 February 20, 2019
To: Members of the Council
Sub.: Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply
Dear Member,
We would like to inform you that CBIC has issued Circular No. 90/09/2019–GST dated 18th February, 2019 clarifying that mentioning of place of supply with State in GST invoice is mandatory in case of inter-State supply.
Please make a note of the following-
The Place of Supply (POS) along with the name of the State must be specified in the Tax Invoice issued for inter-State supplies.
All registered persons making supply of goods or services or both in the course of interstate trade or commerce to specify the place of supply (POS) along with the name of the state in the tax invoice issued as per Section 31 of CGST Act 2017.
Contravention of any provisions of the Act or Rules would attract penal provisions u/s 122/125 of the CGST Act.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
