Place of supply rules require online service suppliers to record recipient State, fixing place of supply as recipient location. Where online or digital services are supplied to unregistered recipients, suppliers must record the name of the State of the recipient on the tax invoice; that recorded State shall be deemed the address on record for the recipient and the place of supply shall be the recipient's location. This rule applies irrespective of value to OIDAR services, online money gaming and all services supplied over electronic networks, whether supplied via the supplier's own platform or through an electronic commerce operator; suppliers must collect State details and report the place of supply in FORM GSTR-1/1A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply rules require online service suppliers to record recipient State, fixing place of supply as recipient location.
Where online or digital services are supplied to unregistered recipients, suppliers must record the name of the State of the recipient on the tax invoice; that recorded State shall be deemed the address on record for the recipient and the place of supply shall be the recipient's location. This rule applies irrespective of value to OIDAR services, online money gaming and all services supplied over electronic networks, whether supplied via the supplier's own platform or through an electronic commerce operator; suppliers must collect State details and report the place of supply in FORM GSTR-1/1A.
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