Mentioned in the tax invoice as " Place of delivery" instead of " Place of Supply"
This query is : Resolved
25 April 2023
Dear Experts,
01. One of our suppliers mentioned in their tax invoice as " Place of delivery" instead of " Place of Supply"
02. Either we need to ask them to change in their tax invoice as " Place of Supply" or " Place of delivery" is acceptable one.
pl clarify
01. One of our suppliers mentioned in their tax invoice as " Place of delivery" instead of " Place of Supply"
02. Either we need to ask them to change in their tax invoice as " Place of Supply" or " Place of delivery" is acceptable one.
pl clarify
25 April 2023
Its a nice query.
Tax invoice should be created in compliance to Rule 46 of CGST Rules, 2017. Rule 46 prescribes that Place of supply along with name of state should be mentioned mandatorily in case of inter-state trade or commerce.
Address of delivery along with name and code of state must be mentioned in tax invoice in all cases.
Now, in your case, if supplier has mentioned heading as place of delivery but the mentioned details are correct, I don't think that CGST rules intends that only the words PLACE OF SUPPLY must be mentioned on the face of invoice otherwise it will not be a valid invoice.
Hope you got my point.
Regards
Tax invoice should be created in compliance to Rule 46 of CGST Rules, 2017. Rule 46 prescribes that Place of supply along with name of state should be mentioned mandatorily in case of inter-state trade or commerce.
Address of delivery along with name and code of state must be mentioned in tax invoice in all cases.
Now, in your case, if supplier has mentioned heading as place of delivery but the mentioned details are correct, I don't think that CGST rules intends that only the words PLACE OF SUPPLY must be mentioned on the face of invoice otherwise it will not be a valid invoice.
Hope you got my point.
Regards
25 April 2023
Thank you for your prompt response Sir,
What i am understanding that the mentioned phrase as "Place of delivery" will be the correct one.
What i am understanding that the mentioned phrase as "Place of delivery" will be the correct one.
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25 April 2023
Place of supply is mandatory for inter-state supply.
If the supply is local, there is no problem.
If the supply is local, there is no problem.
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