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    <description>Where a supplier effects sales through a marketplace that issues only order summaries or receipts, the supplier is required to issue the GST tax invoice unless the marketplace issues a tax invoice in the supplier&#039;s name. Marketplace summaries disavowing tax invoice status do not discharge the supplier&#039;s invoicing duty. For GST returns the supplier must report invoices it issues; if ownership passes to the marketplace and it supplies customers, invoicing and return reporting follow that contractual allocation.</description>
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      <description>Where a supplier effects sales through a marketplace that issues only order summaries or receipts, the supplier is required to issue the GST tax invoice unless the marketplace issues a tax invoice in the supplier&#039;s name. Marketplace summaries disavowing tax invoice status do not discharge the supplier&#039;s invoicing duty. For GST returns the supplier must report invoices it issues; if ownership passes to the marketplace and it supplies customers, invoicing and return reporting follow that contractual allocation.</description>
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