Place of supply to unregistered persons is the delivery address on the invoice; suppliers may record delivery address for GST. Clause (ca) of Section 10(1) IGST Act makes the place of supply to an unregistered person the address of that person as recorded in the invoice, or the supplier's location where no recipient address is recorded; recording the recipient's State on the invoice suffices. Where billing and delivery addresses differ, including in e-commerce supplies, the place of supply is the delivery address shown on the invoice, and suppliers may record the delivery address as the recipient's address for determining place of supply.