CBIC Issued Clarification on POS for Supply of Goods to an Unregistered Person Where Delivery Address Is Different from Billing Address
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- By Chetan Kulasri
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- Last Updated on 28 June, 2024
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Circular No.209/3/2024-GST dated June 26th, 2024
The CBIC has clarified that in case of supply of goods made to an unregistered person, where the address of delivery of goods recorded on the invoice is different from the billing address of the said unregistered person on the invoice, the place of supply of goods shall be address of delivery of goods recorded on the invoice.
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