Circular on compliance of rule 46(n) of the TNGST Rules, 2017 while issuing invoices in case of inter-State supply.

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..... ATHAN, I.A.S., COMMISSIONER OF STATE TAX Dated: 23.04.2019 Circular No. 59/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Circular on compliance of rule 46(n) of the TNGST 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 .....

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..... ions, the Commissioner, in exercise of its powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017, hereby issues the following 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 tak .....

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..... 5. This pari materia circular is issued with reference to the circular issued by the Government of India on the recommendation of the GST Council in the reference cited. Sd/-T.V. Somanathan Commissioner of State Tax - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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