https://www.taxtmi.com/circulars?id=68660 Suppliers of online/digital services to unregistered recipients must mandatorily record the recipient's State on the tax invoice irrespective of value; that State is deemed the address on record and the place of supply is the recipient's location under section 12(2)(b)(i) of the IGST Act. The proviso to rule 46(f) of the CGST Rules applies to online money gaming, OIDAR services and all services supplied over digital networks directly or through electronic commerce operators. Suppliers must collect State details before supply, report recipient location in outward returns, and face penalties for non compliance. en-us Fri, 13 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68660 Suppliers of online/digital services to unregistered recipients must mandatorily record the recipient's State on the tax invoice irrespective of value; that State is deemed the address on record and the place of supply is the recipient's location under section 12(2)(b)(i) of the IGST Act. The proviso to rule 46(f) of the CGST Rules applies to online money gaming, OIDAR services and all services supplied over digital networks directly or through electronic commerce operators. Suppliers must collect State details before supply, report recipient location in outward returns, and face penalties for non compliance. Circulars GST - States Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68660