place of supply.

31 July 2017

Is it mandatory to mention place of supply on invoice in case of interstate trade. whereas already mentioned the state and state code of recipient.

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E.KALAIKOVAN (Sr. Accounts Manager ) (341 Points)
Replied 31 July 2017

Yes. Place of supply is mandatory

Rule 1 under Section 31

The following are compulsory

01 Name, Address, GSTIN of the supplier

02. Consutive serial Number

03. Date of issue

04.Name, Address and GSTIN of the Recipitent (If Registered)

05. If Unregistered person - Name, Address of the Receipient and Address of delivery

06. HSN Code or SAC Code

07. Descripttion of Goods or Service

08. Quantiy in case of goods

09. Total Value

10. Taxable Value, Discount, Abatement

11. Rate of Tax

12. Amount of Tax

13. Place of Supply along with Name of the State, in case of a supply in the course of inter-state trade

14. Address of delivery where the same is different from the place of supply

15. Wether the tax is payable under the Reverse charge basis

16. Signature or digital Signature

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