https://www.taxtmi.com/circulars?id=69325 Suppliers of online services to unregistered recipients must mandatorily record the recipient's State on the tax invoice, which will be deemed the address on record for determining the place of supply; such requirement applies to online money gaming, OIDAR and all digital/online services supplied directly or through an electronic commerce operator, and the place of supply must be declared as the recipient's location in FORM GSTR-1/1A. en-us Mon, 06 Jan 2025 00:00:00 +0530 Tue, 10 Mar 2026 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69325 Suppliers of online services to unregistered recipients must mandatorily record the recipient's State on the tax invoice, which will be deemed the address on record for determining the place of supply; such requirement applies to online money gaming, OIDAR and all digital/online services supplied directly or through an electronic commerce operator, and the place of supply must be declared as the recipient's location in FORM GSTR-1/1A. Circulars GST - States Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69325