Place of Business under GST
In this article we will discuss the Place of Business AND different between the Place of Business & Additional Place of Business. What is the Place of Business:- Place of Business:- As per Section 2(85) of CGST Act, 2017 “Place of Business” Includes, i) 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, supplies or receives goods or services or both OR ii) A place where a taxable person maintains his books of account OR iii) A place where a taxable person is engaged in business through an agent, by whatever name called. From the abo...