Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. - GST - States - 08/2019-GST (State)

No. F.1-11(8)-TAX/GST/2019/2192-188 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 25 th February, 2019. Circular No. 08/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 90/09/2019-GST dated 18th February, 2019 has issued clarifications for compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 90/09/2019-GST dated 18 th February, 2019 by the Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Enlco: Circular No. 90/09/2019-GST (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura