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        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.

        The CBIC clarified that for online services supplied by suppliers or through e-commerce operators to unregistered recipients, irrespective of the supply value, the tax invoice must mandatorily mention the recipient's state name. This state name shall be deemed the recipient's address on record for determining the place of supply u/s 12(2)(b)(i) of IGST Act as the recipient's location. Suppliers must devise mechanisms to collect state details from unregistered recipients before supply. Non-compliance may attract penal action u/s 122(3)(e) of CGST Act.

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