https://gstindia.net/topic/cgst2-3/feed/ Wed, 28 Oct 2026 12:02:17 +0000 https://bbpress.org/?v=2.6.14 en-US https://gstindia.net/topic/cgst2-3/#post-949 https://gstindia.net/topic/cgst2-3/#post-949 Thu, 13 Apr 2017 18:24:14 +0000 Admin “address on record” means the address of the recipient as available in the records of the supplier;

]]> https://gstindia.net/topic/cgst2-3/#post-1963 https://gstindia.net/topic/cgst2-3/#post-1963 Mon, 22 May 2017 11:26:22 +0000 Priya Madrecha Address on record’ is relevant to determine Place of Supply in case of supplies made by a registered person to an un-registered person in relation to services. In such cases, where the Place of Supply has not been specifically Provided for under the law, the address on record available in the records of the supplier would be regarded the Place of Supply

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