Place of business

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..... Place of business
Query (Issue) Started By: - saket s Dated:- 31-3-2022 Last Reply Date:- 1-4-2022 Goods and Services Tax - GST
Got 2 Replies
GST
Whether merely having a PAN/TAN means hav .....

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..... ing existence in India? Is there any Caselaws ( Direct or Indirect Tax) wherein it has been discussed whether merely holding PAN/TAN is equivalent to having existence or place of business in India. S .....

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..... aket Reply By Shilpi Jain: The Reply: Under GST you need to have a fixed establishment to take registration in India, unless you are a non-resident taxable person: Pls see both the def below (50) " .....

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..... fixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanenceand suitable structure in terms of human and technical resou .....

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..... rces to supply services, or to receive and use services for its own needs; (77) "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or se .....

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..... rvices or both,whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; Reply By KASTURI SETHI: The Reply: When GST law is very much clea .....

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..... r, no need to take shelter of any case law.
Discussion Forum - Knowledge Sharing .....

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