TaxTMI 
TaxTMI 
Regular Taxpayer (RT) registered in Haryana and ISD is also registered in Haryana. RT has received an invoice for legal services from the Lawyer situated in Delhi. RT has paid the RCM liability, and an invoice should be issued to ISD for the distribution of the ITC pertaining to the RCM liability paid by RT. My query is what should be the place of supply for the Invoice to be issued by the RT to ISD.
Place of Supply under RCM in ISD
04 Jun 2025 
4 Replies 
1395 Views Asked by
Place of supply for ISD invoice: intra State at recipient's location, so distribute ITC under CGST and SGST.
Place of supply for an ISD invoice is the recipient's location when supplier and recipient are in the same State. The RT who paid tax under reverse charge remains the person who discharged the RCM and may distribute the resulting ITC through the ISD; the ISD cannot discharge the RCM. Where both distributing unit and ISD are in the same State, the ISD distribution is intra State and the invoice should show CGST and SGST and indicate the recipient State as the place of supply. (AI Summary)
Place of supply for an ISD invoice is the recipient's location when supplier and recipient are in the same State. The RT who paid tax under reverse charge remains the person who discharged the RCM and may distribute the resulting ITC through the ISD; the ISD cannot discharge the RCM. Where both distributing unit and ISD are in the same State, the ISD distribution is intra State and the invoice should show CGST and SGST and indicate the recipient State as the place of supply. (AI Summary)