State code in gst invoice for place of supply


(Querist)
10 September 2019

We request expert opinion whether it is sufficient to mention full description of state ( example Tamilnadu) in GST Tax invoice or is it mandatory to mention state code ( example 33) along with name of the state in GST tax invoice?


Shrikant Toshniwal (Expert)
10 September 2019
STATE CODE & STATE NAME NEED TO MENTION AS PER STANDARD GST INVOICE FORMAT

CMA. CS. Sanjay Gupta (Expert)
11 September 2019
Both State Code and Name of State required to be mentioned in Tax Invoice.

There is no format prescribed for an invoice, however, Invoice rules makes it mandatory for an invoice to have following fields (only applicable field are to be filled):
(a) name, address and GSTIN of the supplier;
(b) a consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and GSTIN or UIN, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of State and its code....

See guidelines: http://www.cbic.gov.in/resources//htdocs-cbec/gst/tax%20Invoice%20and%20other.pdf;jsessionid=6485D5F56681F0D8BC7AB78F71A7D813


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