https://www.taxtmi.com/forum/issue?id=121079 Advances received where the nature of supply is indeterminable are treated as inter-State supplies and liable to IGST, but no deemed State is prescribed for the place of supply. GSTR-1 nevertheless requires a State selection. Where identifiable, the recipient's State may be reported if the prospective supply can reasonably be linked to it, subject to applicable PoS provisions and facts. If no actual or reasonably connected State can be identified, no express default State exists; the advance should later be reconciled with the actual PoS. en-us Sat, 22 Aug 2026 11:21:49 +0530 Sun, 23 Aug 2026 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121079 Advances received where the nature of supply is indeterminable are treated as inter-State supplies and liable to IGST, but no deemed State is prescribed for the place of supply. GSTR-1 nevertheless requires a State selection. Where identifiable, the recipient's State may be reported if the prospective supply can reasonably be linked to it, subject to applicable PoS provisions and facts. If no actual or reasonably connected State can be identified, no express default State exists; the advance should later be reconciled with the actual PoS. Discussion-Forum GST Sat, 22 Aug 2026 11:21:49 +0530 https://www.taxtmi.com/forum/issue?id=121079