https://www.taxtmi.com/circulars?id=69640 Clarification is issued on the place of supply for online services supplied to unregistered recipients. For online money gaming, OIDAR services and other online/digital services supplied directly or through an electronic commerce operator, the supplier must record the name of the State of the unregistered recipient on the tax invoice, irrespective of value. That State name is deemed to be the recipient's address on record for determining place of supply under section 12(2)(b)(i) of the IGST Act. en-us Fri, 07 Feb 2025 00:00:00 +0530 Mon, 13 Apr 2026 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69640 Clarification is issued on the place of supply for online services supplied to unregistered recipients. For online money gaming, OIDAR services and other online/digital services supplied directly or through an electronic commerce operator, the supplier must record the name of the State of the unregistered recipient on the tax invoice, irrespective of value. That State name is deemed to be the recipient's address on record for determining place of supply under section 12(2)(b)(i) of the IGST Act. Circulars GST - States Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69640