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What does the "place of business" mean? Can any...

What does the "place of business" mean? Can any other place, other than a place where a person ma...

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?

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Chiranjibi Chapagain Jun. 15, 2018

“place of business”, as defined under GST includes the following places:

  1. 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
  2. a place where a taxable person maintains his books of account; or
  3. 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

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?

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