https://www.taxtmi.com/circulars?id=68025 Suppliers of online/digital services, including OIDAR services and supplies via electronic commerce operators, must record the State name of unregistered recipients on the tax invoice irrespective of value; that State name shall be deemed the recipient's address on record for determining the place of supply under section 12(2)(b) of the IGST Act, making the recipient's location the place of supply. Suppliers must collect recipient State details prior to supply, report recipient location in outward supplies in Form GSTR 1/1A, and may face penalties for non compliance. en-us Tue, 31 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68025 Suppliers of online/digital services, including OIDAR services and supplies via electronic commerce operators, must record the State name of unregistered recipients on the tax invoice irrespective of value; that State name shall be deemed the recipient's address on record for determining the place of supply under section 12(2)(b) of the IGST Act, making the recipient's location the place of supply. Suppliers must collect recipient State details prior to supply, report recipient location in outward supplies in Form GSTR 1/1A, and may face penalties for non compliance. Circulars GST Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68025