Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons

Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=68689 Where goods are supplied to an unregistered person, the place of supply is the location shown by the recipient's address recorded on the invoice; if the invoice lacks the recipient's address, the supplier's location applies. If billing and delivery addresses differ, the place of supply shall be the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine place of supply. en-us Wed, 30 Oct 2024 00:00:00 +0530 Thu, 03 Jul 2025 18:15:00 +0530 TaxTMI RSS Generator Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons https://www.taxtmi.com/circulars?id=68689 Where goods are supplied to an unregistered person, the place of supply is the location shown by the recipient's address recorded on the invoice; if the invoice lacks the recipient's address, the supplier's location applies. If billing and delivery addresses differ, the place of supply shall be the delivery address recorded on the invoice, and suppliers may record the delivery address as the recipient's address to determine place of supply. Circulars GST - States Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68689