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

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..... iance of rule 46 (n) of the Assam GST Rules. 2017 while issuing invoices in case of inter- State supply - Reg. No. CT/GST-15/2017/310. - 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 Assam Goods and Services Tax Act, 2017 (Assam GST Act for short). Rule 46 of the Assam Goods and Services .....

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..... lowing 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 case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of supply along with the name of .....

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..... tation of the above instructions may be brought to the notice of the Commissioner at an early date. 7. This Circular shall be deemed to have come into force with effect from the 18th February, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/2017/310-A Dated Dispur the 18th February, 2019. - Circular - Trade Notic .....

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