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

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..... All Joint Commissioner (Adm.), Commercial Taxes Department, . Subject: Compliance of rule 46(n) of the RGST Rules, 2017 while issuing invoices in case of inter- State supply. 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 Raja .....

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..... Rajasthan Goods and Services Tax Act, 2017, following instructions are issued:- 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 c .....

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