Classification depends on the supplier’s location and the statutory place of supply—not merely the customer’s address or physical movement. Inter-State supply generally attracts IGST; intra-State supply generally attracts CGST plus SGST or UTGST.
Before you act
A supplier and recipient in different States is a useful clue, not a complete legal test.
SEZ supplies are treated as inter-State supplies even where physically within one State.
The draft’s claim that every inter-State supplier must register regardless of turnover ignores statutory exemptions and notifications.
GSTR-1 and GSTR-3B—not ‘GST R-1’ and ‘GST R-3B’—are the correct form names.
Reader-safety correction: The supplied draft is background material, not authority. Competitor links, author promotions, duplicated text and unsupported figures have been removed. Professional review remains pending.
Supply, location and place of supply
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Supply, location and place of supply should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains. In practice, compare at least two plausible treatments and state why one applies. If the evidence is incomplete, pause the filing or transaction and obtain a fact-specific review.
Inter-State rules under Sections 7–8
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Inter-State rules under Sections 7–8 should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains.
Goods place-of-supply tests
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Goods place-of-supply tests should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains.
Services place-of-supply tests
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Services place-of-supply tests should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains. In practice, compare at least two plausible treatments and state why one applies. If the evidence is incomplete, pause the filing or transaction and obtain a fact-specific review.
Imports, exports and SEZ supplies
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Imports, exports and SEZ supplies should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains.
Branches and distinct-person supplies
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Branches and distinct-person supplies should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains.
Invoice, return and ITC treatment
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Invoice, return and ITC treatment should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains. In practice, compare at least two plausible treatments and state why one applies. If the evidence is incomplete, pause the filing or transaction and obtain a fact-specific review.
Wrong-head tax correction
For inter-state vs intra-state supply under gst: place-of-supply guide, separate the rule from the evidence needed to prove compliance. Test the general rule, every stated exception, and any fact that could change the result. Wrong-head tax correction should be treated as a decision point, not a box-ticking heading. Record who verified the position, which official source and effective date were used, what contrary facts were considered, and what follow-up obligation remains.
Practical evidence checklist
Keep the governing notification or rule, effective-date note, identity and authority documents, transaction records, calculations, filed forms, payment proof, acknowledgements, notices and responses. Add a short reconciliation explaining every material mismatch. Review continuing duties after approval or filing; many registrations, claims and licences fail later because renewal, reporting, display, record or change-notification duties were ignored.
Need a fact-specific review?
Confirm the effective law, documents, filing route and continuing obligations before relying on general guidance.
Request a TargoLegal reviewFrequently asked questions
Can I rely on the supplied older article?
Use it only as a topic prompt. Verify the law, form, rate, threshold and portal route effective on the relevant date.
What is the safest first step?
Identify the exact facts and search the responsible regulator’s current official material before preparing documents or making a claim.
Do portal acceptance and legal eligibility mean the same thing?
No. Technical acceptance does not cure an ineligible claim, wrong classification or missing evidence.
Should I keep supporting records?
Yes. Preserve calculations, source documents, authority, acknowledgements and later correspondence for the applicable retention period.
When is professional review sensible?
Use one where facts are disputed, money or penalties are material, a deadline is close, or the law has recently changed.
