Place of supply of online services: suppliers must record recipient State on invoices, making recipient location the supply point. Suppliers of online/digital services, including OIDAR services and supplies via electronic commerce operators, must record the State name of unregistered recipients on the tax invoice irrespective of value; that State name shall be deemed the recipient's address on record for determining the place of supply under section 12(2)(b) of the IGST Act, making the recipient's location the place of supply. Suppliers must collect recipient State details prior to supply, report recipient location in outward supplies in Form GSTR 1/1A, and may face penalties for non compliance.