The Central Board of Indirect Taxes & Customs (‘CBIC’) vide its Circular No. 90/09/2019-GST dated February 18, 2019 which clarify the compliance of rule 46(n) of the CGST Rules, 2017 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 as per the provisions contained in section 31 of the CGST Act, 2017.
Further, the provisions of sections 10 and 12 of the IGST 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 there under will attracts a penalty of Rs. 25,000/-as per sections 122 or 125 of the CGST Act.
The Circular can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-90.pdf