What does the "place of business" mean? Can any other place, other than a place where a person main…
What does the "place of business" mean? Can any other place, other than a place where a person maintains his books, be a place of business?
Chiranjibi Jun. 15, 2018
“place of business”, as defined under GST includes the following places:
- 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
- a place where a taxable person maintains his books of account; or
- a place where a taxable person is engaged in business through an agent, by whatever name called;
So, to answer your question, a place other than where the books are kept, can be the place of business if it meets the requirements mentioned in points 1 and 3
