Mentioned in the tax invoice as " Place of delivery" instead of " Place of Supply"

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This discussion clarifies the difference between 'Place of Delivery' and 'Place of Supply' on tax invoices. While 'Place of Supply' is mandatory for inter-state transactions under CGST Rules, 2017, using 'Place of Delivery' with correct details might still be acceptable, especially for local supplies. The key is ensuring the invoice meets the essential requirements for GST compliance.

Marimuthu

Marimuthu (Querist)

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

CA SANDESH MAHIPAL

CA SANDESH MAHIPAL (Expert)

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

Marimuthu

Marimuthu (Querist)

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.

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