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
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