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of <h1>Suppliers Must Record Recipient's State for Online Services Under IGST Act to Ensure Accurate Revenue Allocation.</h1> The circular addresses the issue of incorrect declaration of the place of supply for online services provided to unregistered recipients under the IGST Act. It clarifies that suppliers must record the recipient's state on invoices, as the place of supply should be the recipient's location if their address is available. This applies to online services, including digital content and online gaming, supplied through electronic commerce platforms. The circular emphasizes the need for suppliers to collect recipient state details before service provision and warns of penalties for non-compliance. It aims to ensure accurate revenue allocation to the correct state.
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