Place of supply rules: online service suppliers must record recipient State on invoices and report recipient location. Suppliers of online/digital services, including OIDAR services and supplies through electronic commerce operators or online money gaming, must record the State of unregistered recipients on the tax invoice irrespective of value; that recorded State shall be deemed the address on record and the place of supply shall be the recipient's location under section 12(2)(b)(i) of the IGST Act. Suppliers must collect these details beforehand, declare recipient location in FORM GSTR 1/1A, and comply to avoid penalties under the KGST Act.
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: online service suppliers must record recipient State on invoices and report recipient location.
Suppliers of online/digital services, including OIDAR services and supplies through electronic commerce operators or online money gaming, must record the State of unregistered recipients on the tax invoice irrespective of value; that recorded State shall be deemed the address on record and the place of supply shall be the recipient's location under section 12(2)(b)(i) of the IGST Act. Suppliers must collect these details beforehand, declare recipient location in FORM GSTR 1/1A, and comply to avoid penalties under the KGST Act.
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