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of <h1>Delhi Tax Department mandates online service providers record recipient state on invoices for place of supply determination</h1> The Delhi State Tax Department issued a circular clarifying place of supply rules for online services provided to unregistered recipients. The circular adopts a central tax board clarification mandating that suppliers of online services, including those through e-commerce platforms, must record the recipient's state name on tax invoices regardless of supply value. This recorded state name determines the place of supply as the recipient's location rather than the supplier's location. The rule applies to various online services like digital subscriptions, entertainment platforms, and telecom services. Suppliers must establish mechanisms to collect recipient state information and face penalties for non-compliance with invoice requirements.
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