TMI Blogproof of Place of business under rental income gst registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear members, If an assessee has only commercial rental income liable for gst registration , then what will be place of business at a time of registration? residential address or property for which rental income generates. (Rental income will come from 03 different address in same district. ) - Reply By KASTURI SETHI - The Reply = Your place of business will be as per Section 2(85)(b) of CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act as you have no fixed establishment at the place where commercial property is located. Section 2(85) of CGST Act place of business includes - (a) 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 (b) a place where a taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; Section 2(50) of CGST Act fixed establishment means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, or to receive and use services for its own needs; - Reply By Shilpi Jain - The Reply = You could give your residential address as place of business and add the 3 other premises as additional place of business. - proof of Place of business under rental income gst registration - Query Started By: - Rakesh Sharma Dated:- 3-4-2022 Goods and Services Tax - GST - Got 2 Replies - GST - Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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