https://www.taxtmi.com/circulars?id=70794 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. Registered suppliers must record that State name irrespective of supply value for online money gaming, OIDAR services, and all taxable services supplied over a digital or electronic network, whether directly or through an electronic commerce operator. The recipient's State must be declared in outward-supply details, and suppliers must collect this information before supply. Omission of mandatory invoice particulars may attract penal action. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 14 Aug 2026 13:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70794 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. Registered suppliers must record that State name irrespective of supply value for online money gaming, OIDAR services, and all taxable services supplied over a digital or electronic network, whether directly or through an electronic commerce operator. The recipient's State must be declared in outward-supply details, and suppliers must collect this information before supply. Omission of mandatory invoice particulars may attract penal action. Circulars GST - States Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70794