Circular No. 242/36/2024-GST

Date Issued: 31 December 2024
State: Central
Source: CBIC
Views: 10

Summary

This circular issues a clarification on the place of supply for online services supplied to unregistered recipients. It states that for certain online services, including OIDAR services and services supplied through an electronic commerce operator, the supplier must record the unregistered recipient’s State name on the tax invoice and declare the place of supply accordingly. It also notes that failure to record the required particulars may attract penal action.