CBIC notifies amendment in Tax Invoice Rules when supply is made via electronic commerce operator

Central Board of Indirect Taxes and Customs has notified an amendment in Tax Invoice Rules. The Amendment is as follows:

Clause (f) of Rule 46 (Tax Invoice) states that name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;

7. In the said rules, in rule 46, in clause (f), the following proviso shall be inserted, namely:-

Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.

For Official Notification Download PDF Given Below: