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What is the meaning of the term "address of deliv…

What is the meaning of the term "address of delivery" in the GST act?

What is the meaning of the term "address of delivery" in the GST act?

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Chiranjibi Jun. 15, 2018

As defined by the CGST act, address of delivery means the address of the person who has received the goods or services (or both).

It primarily is the address which is indicated on the tax invoice issued by a GST registered person for the delivery of those goods.