Place of supply clarification for online services to unregistered recipients requires mandatory State-name recording on invoices. Clarification is issued on the place of supply for online services supplied to unregistered recipients. For online money gaming, OIDAR services and other online/digital services supplied directly or through an electronic commerce operator, the supplier must record the name of the State of the unregistered recipient on the tax invoice, irrespective of value. That State name is deemed to be the recipient's address on record for determining place of supply under section 12(2)(b)(i) of the IGST Act.