Clarification on the provisions of clause (ca) of Section 10 (1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons

Clarification on the provisions of clause (ca) of Section 10 (1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=67634 Clause (ca) of Section 10(1) fixes the place of supply for goods to unregistered persons as the location recorded in the invoice for that person, with the supplier's location applying if no recipient address is recorded; recording the State alone suffices. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply. Suppliers may record the delivery address as the recipient's address on the invoice to govern place of supply. en-us Thu, 04 Jul 2024 00:00:00 +0530 Mon, 08 Jul 2024 18:52:00 +0530 TaxTMI RSS Generator Clarification on the provisions of clause (ca) of Section 10 (1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=67634 Clause (ca) of Section 10(1) fixes the place of supply for goods to unregistered persons as the location recorded in the invoice for that person, with the supplier's location applying if no recipient address is recorded; recording the State alone suffices. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply. Suppliers may record the delivery address as the recipient's address on the invoice to govern place of supply. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67634