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=67669 For supplies of goods to unregistered persons the place of supply is the location as per the recipient's address recorded in the invoice, and where no such address is recorded the supplier's location applies; recording the recipient's State on the invoice is deemed to be recording the address. Where billing and delivery addresses differ on the invoice, the place of supply is the delivery address, and suppliers may record the delivery address as the recipient's address for this purpose. en-us Tue, 02 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 18:49:00 +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=67669 For supplies of goods to unregistered persons the place of supply is the location as per the recipient's address recorded in the invoice, and where no such address is recorded the supplier's location applies; recording the recipient's State on the invoice is deemed to be recording the address. Where billing and delivery addresses differ on the invoice, the place of supply is the delivery address, and suppliers may record the delivery address as the recipient's address for this purpose. Circulars GST - States Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67669