https://www.taxtmi.com/circulars?id=68595 Suppliers of online/digital services, including OIDAR services and supplies through electronic commerce operators or online money gaming, must record the State of unregistered recipients on the tax invoice irrespective of value; that recorded State shall be deemed the address on record and the place of supply shall be the recipient's location under section 12(2)(b)(i) of the IGST Act. Suppliers must collect these details beforehand, declare recipient location in FORM GSTR 1/1A, and comply to avoid penalties under the KGST Act. en-us Sat, 04 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68595 Suppliers of online/digital services, including OIDAR services and supplies through electronic commerce operators or online money gaming, must record the State of unregistered recipients on the tax invoice irrespective of value; that recorded State shall be deemed the address on record and the place of supply shall be the recipient's location under section 12(2)(b)(i) of the IGST Act. Suppliers must collect these details beforehand, declare recipient location in FORM GSTR 1/1A, and comply to avoid penalties under the KGST Act. Circulars GST - States Sat, 04 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68595