Place of Business in GST

Place of Business is an important concept under the GST regime. Place of Business is helpful in determining issues related to utilization of input tax credit along with placement of accounts and records, audit, casual taxable person, non-resident and determining provision of transitional provisions under Job Work.

Section 2(85) of CGST Act, 2017 defines the Place of Business as in the picture below.
Section 2(89) of the CGST Act, 2017 defines Principle Place of Business as principle place of business specified in the certificate of registration.

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