Place of business and principal place of business under GST

By | March 19, 2017
(Last Updated On: March 19, 2017)

What are the Place of Business which the Applicant needs to declare under GST

The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the GST registration form.

As per Section 2(74) of Revised Model GST Law

 “place of business” includes

(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, provides or receives goods and/or services; or

(b) a place where a taxable person maintains his books of account; or

(c) a place where a taxable person is engaged in business through an agent, by whatever name called;

As per Section 2(77) of Revised Model GST Law

principal place of business” means the place of business specified as the principal place of business in the certificate of registration ;

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