Gujarat Government specifies particulars required in tax invoices in case of inter-state supplies

Feb 19, 2019 | by Avantis RegTech Legal Research Team


The State Government of Gujarat on February 18, 2019, has passed Circular specifying particulars which are required to be mentioned in the tax invoice. It has been brought into notice that number of registered persons (especially in the banking, insurance and telecom sectors, etc.) are not mentioning the place of supply along with the name of the State in case of a supply made in the course of inter-State trade under Rule 46(n) of the GGST Rules, which mandates that the said details must be mentioned in a tax invoice. The State Government of Gujarat has instructed to all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice.

[Circular No. 90/09//2019-GST]

 

URL: https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/CIR/CIR_90.pdf


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