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

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..... ----------------------------------------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.13/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 18.02.2019 Subject: Compliance of rule 46(n) of the APG .....

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..... ontravention of rule 46(n) of the APGST Rules which mandates that the said details must be mentioned in a tax invoice. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017, hereby issues the following instructions .....

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..... ace 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 APGST Act. The field officers are requested to publicize the contents of this circular. Chief Commissioner (ST) - Circular - Trade Notice - Public Notic .....

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