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=67738 Place of supply for goods to an unregistered person is the location as per the recipient's address recorded in the invoice; if no recipient address is recorded the place of supply is the supplier's location. Recording only the recipient's State on the invoice is sufficient to constitute an address. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply, and suppliers may record the delivery address as the recipient's address for that purpose. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 20 Aug 2024 17:44:00 +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=67738 Place of supply for goods to an unregistered person is the location as per the recipient's address recorded in the invoice; if no recipient address is recorded the place of supply is the supplier's location. Recording only the recipient's State on the invoice is sufficient to constitute an address. Where billing and delivery addresses differ, the delivery address recorded on the invoice determines the place of supply, and suppliers may record the delivery address as the recipient's address for that purpose. Circulars GST - States Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67738