Clarification on Place of Supply of Online Services Supplied by the Supplier of Services to Unregistered Recipient | Circular
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Circular No. 242/36/2024-GST dated December 31st, 2024
The CBIC has issued a circular to clarify that when the services are supplied to an unregistered person, the place of supply of the said services shall be the location of the recipient, if his address is available on record, and shall be the location of the supplier if the address is not available on record.
Additionally, it was clarified that Rule 46(f) of the CGST Rules applies to all online services, including e-newspapers, e-magazines, OTT subscriptions, telecom, digital services, etc. Suppliers must establish mechanisms to collect recipient details. If suppliers fail to follow these requirements, such as not recording the necessary details, they may be liable to penal action under Section 122(3)(e) of the CGST Act.
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