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Registered person must specify place of supply along with name of state in tax invoice

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Registered person must specify place of supply along with name of state in tax invoice

As per Circular no. 90/2019 dated 18.02.2019, a registered person must specify place of supply along with name of state in tax invoice.

It is instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice. The provisions of sections 10 and 12 of the Integrated Goods and Services Tax Act, 2017 may be referred to in order to determine the place of supply in case of supply of goods and services respectively. Contravention of 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 CGST Act.