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

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..... North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of .....

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..... name of the State in case of a supply made in the course of inter-State trade or commerce in contravention of rule 46(n) of the HPGST 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, in exercise of powers conferred by section 168 of the Himachal Pradesh Goods and .....

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..... may be referred to in order to determine the place 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 HPGST Act. 5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 6. This circu .....

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