https://www.taxtmi.com/forum/issue?id=120088 Place of supply for an ISD invoice is the recipient's location when supplier and recipient are in the same State. The RT who paid tax under reverse charge remains the person who discharged the RCM and may distribute the resulting ITC through the ISD; the ISD cannot discharge the RCM. Where both distributing unit and ISD are in the same State, the ISD distribution is intra State and the invoice should show CGST and SGST and indicate the recipient State as the place of supply. en-us Wed, 04 Jun 2025 13:32:47 +0530 Tue, 26 Aug 2025 09:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120088 Place of supply for an ISD invoice is the recipient's location when supplier and recipient are in the same State. The RT who paid tax under reverse charge remains the person who discharged the RCM and may distribute the resulting ITC through the ISD; the ISD cannot discharge the RCM. Where both distributing unit and ISD are in the same State, the ISD distribution is intra State and the invoice should show CGST and SGST and indicate the recipient State as the place of supply. Discussion-Forum GST Wed, 04 Jun 2025 13:32:47 +0530 https://www.taxtmi.com/forum/issue?id=120088