https://www.taxtmi.com/circulars?id=68075 Suppliers of online or digital services to unregistered recipients must record the name of the State of the recipient on the tax invoice irrespective of value; that State name is deemed the address on record for determining place of supply under section 12(2)(b) of the IGST Act, making the place of supply the recipient's location. This applies to supplies by suppliers using their own digital platform, supplies by or through electronic commerce operators, OIDAR services and online money gaming. Suppliers must collect such State details before supply, report the recipient location in FORM GSTR-1/1A, and non-compliance may attract penalties under section 122(3)(e) of the WBGST Act. en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68075 Suppliers of online or digital services to unregistered recipients must record the name of the State of the recipient on the tax invoice irrespective of value; that State name is deemed the address on record for determining place of supply under section 12(2)(b) of the IGST Act, making the place of supply the recipient's location. This applies to supplies by suppliers using their own digital platform, supplies by or through electronic commerce operators, OIDAR services and online money gaming. Suppliers must collect such State details before supply, report the recipient location in FORM GSTR-1/1A, and non-compliance may attract penalties under section 122(3)(e) of the WBGST Act. Circulars GST - States Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68075