Sec 2(89) – Principal place of business

You are here :Home>Bare Law>Sec 2(89) – Principal place of business
Sec 2(89) – Principal place of business 2017-04-14T03:41:47+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(89) – Principal place of business

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • AdminAdmin
    Keymaster
    Post count: 130
    Topics: 129
    Replies: 1
    Been thanked: 1 time
    #1302 |

    “principal place of business” means the place of business specified as the principal place of business in the certificate of registration;

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    The principal place of business is could be any of the places of business of a person, which is located in the same State in which the registration is intended to be obtained. Generally, this location would be the head office or the corporate office or the billing address of the person, or the address registered under a statute such as the Companies Act, or as specified in the partnership deed. Once a location is chosen, it would be used for correspondences by the GST officers, and should therefore be mentioned on the certificate of registration.

    The law requires that the books of account shall be maintained at the principal place of business, or may be maintained electronically, on fulfilling the conditions prescribed by the rules.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.