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of <h1>New Circular on IGST Act: Place of Supply for Goods to Unregistered Persons Now Based on Delivery Address.</h1> The circular clarifies the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Services Tax Act, 2017, effective from October 1, 2023, concerning the place of supply for goods delivered to unregistered persons. It states that the place of supply is determined by the delivery address recorded on the invoice, overriding previous provisions. This applies particularly to e-commerce transactions where the billing and delivery addresses differ. The supplier should record the delivery address as the recipient's address for determining the place of supply. The circular requests dissemination of this clarification and invites feedback on implementation challenges.
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