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 above definition it is clear that definition given in the law is inclusive definition and hence any place from where a person carry out his or her business or operate business related activities shall be the place of Business. Now the Word “Business” comes in to the picture and p