GST:
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. In case of failure to record correct name of State of unregistered recipient of such supplies, he may be liable to penal action under the provisions of section 122(3)(e) of CGST Act.
[Circular No. 242/36/2024-GST dated 31.12.2024]
