Introduction:

The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is “Address on Record”.

So what do you mean by “Address on Record”?

Section 2(3) of CGST Act, 2017 – the address of the recipient as available in the records of the supplier;

Conclusion:

Hence, it is understood that the address of recipient available with the supplier is the Address on Record in GST.

⇐Section 2(2) Address of Delivery⇒                                                     ⇐Section 2(4) Adjudicating Authority⇒