The Government of Uttar Pradesh on July 05, 2024, issued Clarification on the provision of Clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to the place of supply of Goods to Unregistered Persons.
The following has been stated: -
•It is clarified that in such cases involving the supply of goods to an unregistered person, where the address of delivery of goods recorded on the invoice is different from the billing address of the unregistered person on the invoice, the place of supply of goods in accordance with the provisions of clause (ca) of sub-section (1) of section 10 of IGST Act, shall be the address of delivery of goods recorded on the invoice i.e. State Y in the present case where the delivery address is located.
•Also, in such cases involving the supply of goods to an unregistered person, where the billing address and delivery address are different, the supplier may record the delivery address as the address of the recipient on the invoice for the purpose of determination of place of supply of the supply of goods.
The detailed circular is given in the document below.
[Circular No.2425010]
