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Section 4 of the Integrated Goods and Services Tax (Amendment) Act, 2023

From the IndiaAuditLens Law Library

GST›Integrated Goods and Services Tax (Amendment) Act, 2023

Section 4 of the Integrated Goods and Services Tax (Amendment) Act, 2023 is headed “Amendment of Section 10”.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 4, verbatim (show)

Section 4

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;".

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Amendment of section 10 4

Questions to answer on the file2 questions
Ticks stay in this browser only.
Provisions connected to Section 4
ProvisionConnectionWords that tie them
Section 10 of the IGST Act, 2017this provision requires Section 10 of the IGST Act, 2017clause shall be inserted

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 4. Amendment of Section 10". Integrated Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.

External links