Place of supply determination: registered recipients' location controls; unregistered require recorded address or supplier location. Under Section 12 general rule, where both supplier and recipient are in India, the place of supply is the recipient's location if the recipient is registered. For unregistered recipients, the place of supply is the recipient's location if the supplier has the recipient's address on record; otherwise it is the supplier's location. A clarification mandates recording the State of unregistered recipients for certain online services, treating that entry as the address on record for place of supply determination; failure to record may attract penalties.