https://www.taxtmi.com/circulars?id=70001 Clarification on the place of supply and invoicing requirements for online services supplied to unregistered recipients under the GST framework. The supplier must record the recipient's State name on the tax invoice in cases involving online money gaming, supplies made by or through an electronic commerce operator, and online information and database access or retrieval services, irrespective of value. The recorded State name is deemed to be the address on record of the recipient, so the place of supply is treated as the recipient's location under section 12(2)(b)(i) of the IGST Act rather than the supplier's location. en-us Fri, 17 Jan 2025 00:00:00 +0530 Tue, 26 May 2026 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70001 Clarification on the place of supply and invoicing requirements for online services supplied to unregistered recipients under the GST framework. The supplier must record the recipient's State name on the tax invoice in cases involving online money gaming, supplies made by or through an electronic commerce operator, and online information and database access or retrieval services, irrespective of value. The recorded State name is deemed to be the address on record of the recipient, so the place of supply is treated as the recipient's location under section 12(2)(b)(i) of the IGST Act rather than the supplier's location. Circulars GST - States Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70001