https://www.taxtmi.com/circulars?id=70619 For online services supplied to unregistered recipients, the recipient's State name recorded on the tax invoice is deemed to be the address on record, making the recipient's location the place of supply. This requirement applies irrespective of supply value to online money gaming, OIDAR services, and all online services supplied through a supplier's own digital platform or an electronic commerce operator. Suppliers must obtain and record the recipient's State before supply and declare the recipient-based place of supply in FORM GSTR-1/1A. Omission of mandatory invoice particulars may attract penal action. en-us Tue, 09 Jul 2024 00:00:00 +0530 Sat, 01 Aug 2026 11:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70619 For online services supplied to unregistered recipients, the recipient's State name recorded on the tax invoice is deemed to be the address on record, making the recipient's location the place of supply. This requirement applies irrespective of supply value to online money gaming, OIDAR services, and all online services supplied through a supplier's own digital platform or an electronic commerce operator. Suppliers must obtain and record the recipient's State before supply and declare the recipient-based place of supply in FORM GSTR-1/1A. Omission of mandatory invoice particulars may attract penal action. Circulars GST - States Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70619