Section 4. Amendment of section 10

Important Keyword: GST, CGST, SGST, IGST, Section 4, Section 10.

GST Section 4. Amendment of section 10

In section 10 of the principal Act, in sub-section (1), after clause (c), the following clause shall be inserted, namely:—

“(ca) where the supply of goods is made to a person other than a registered person, the place of supply shall, notwithstanding anything contrary contained in clause (a) or clause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice.

Explanation.— For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;”.

Read More: Notification No. 36/2019 – Central Tax: Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of Central Goods and Services Tax Rules, 2017 shall be brought into force to 21.11.2019.

Web Stories: Notification No. 36/2019 – Central Tax: Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of Central Goods and Services Tax Rules, 2017 shall be brought into force to 21.11.2019.

Download Pdf: https://taxinformation.cbic.gov.in/