https://www.taxtmi.com/circulars?id=69513 Clause (ca) of section 10(1) of the IGST Act fixes the place of supply for goods supplied to unregistered persons by reference to the address recorded in the invoice, overriding clauses (a) and (c). Where the billing address differs from the delivery address, especially in e-commerce supplies, the delivery address recorded in the invoice is treated as the place of supply. Recording only the State name in the invoice is deemed to be recording the address of the recipient, and the supplier may record the delivery address for this purpose. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 14 Apr 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69513 Clause (ca) of section 10(1) of the IGST Act fixes the place of supply for goods supplied to unregistered persons by reference to the address recorded in the invoice, overriding clauses (a) and (c). Where the billing address differs from the delivery address, especially in e-commerce supplies, the delivery address recorded in the invoice is treated as the place of supply. Recording only the State name in the invoice is deemed to be recording the address of the recipient, and the supplier may record the delivery address for this purpose. Circulars GST - States Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69513