- Circular No. 209/3/2024-GST clarifies GST provisions on place of supply of goods for unregistered persons
- Place of supply for unregistered persons is the address provided in the invoice
- If recorded address differs from billing address, place of supply is recorded delivery address
- If billing and delivery address differ, supplier can record delivery address as recipient’s address on invoice
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
