Place of supply of online services: suppliers must record recipient state and treat recipient location as place of supply. Suppliers of online/digital services to unregistered recipients must mandatorily record the recipient's State on the tax invoice irrespective of value; that State is deemed the address on record and the place of supply is the recipient's location under section 12(2)(b)(i) of the IGST Act. The proviso to rule 46(f) of the CGST Rules applies to online money gaming, OIDAR services and all services supplied over digital networks directly or through electronic commerce operators. Suppliers must collect State details before supply, report recipient location in outward returns, and face penalties for non compliance.
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 of online services: suppliers must record recipient state and treat recipient location as place of supply.
Suppliers of online/digital services to unregistered recipients must mandatorily record the recipient's State on the tax invoice irrespective of value; that State is deemed the address on record and the place of supply is the recipient's location under section 12(2)(b)(i) of the IGST Act. The proviso to rule 46(f) of the CGST Rules applies to online money gaming, OIDAR services and all services supplied over digital networks directly or through electronic commerce operators. Suppliers must collect State details before supply, report recipient location in outward returns, and face penalties for non compliance.
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