CBIC via circular 90/09/2019 instructed that all registered persons making the 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. The provisions of sections 10 and 12 of the Integrated Goods and Services Tax Act, 2017 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 thereunder attracts penal action under the provisions of sections 122 or 125 of the CGST Act.
The blog provides you all the latest updates such as circulars, Notification, Advance ruling related to GST. You may also find Ind AS and FCRA related articles written by Mayur Thakkar. The blog has been created purely for informational purpose.
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