TaxTMI 
TaxTMI 
In GST law, section 67 of the Act provides for inspection, search and seizure of any goods, documents or books or things secreted at any place. Such place could be place of business or principal place of business. What is the scope of place of business could be understood by the definitions provided in section 2 (85) and 2(89) of the CGST Act, 2017.
Place of business [Section 2(85)]
(85) '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 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.
As per section 2 (85) of the CGST Act, 2017, 'place of business' has been defined as an inclusive definition and it 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 and/or services; or
(b) a place where a taxable 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.
'Place of business' would include the following places-:
(a) place from where business is ordinarily carried on,
(b) warehouse,
(c) godown,
(d) any other place used for storing goods or place to provide or receive goods or services by taxable person,
(e) place where books of accounts are maintained by taxable person (it may be place of business of agency or any professional),
(f) place from where a taxable person is engaged in business through agent by whatever name called (like commission agent, C&F agent, consignment agent etc)
It will, therefore, include any one or more or all of the aforementioned places.
Registration of a taxable person is done in reference to his place of business. Address of place of business becomes the registered address, where all the correspondence in relation to GST law will be done. Even the place where the business is carried through an agent will also be called place of business and will be required to be registered.
Principal place of business [Section 2(89)]
'Principal place of business' means the place of business specified as the principal place of business in the certificate of registration.
For a place of business to be a 'principal place of business', following conditions are essential -
(a) It should be a place of business
(b) It should be specified as such in registration certificate
(c) Taxable person may keep and maintain the accounts and records
It may be noted that section 35 of the CGST Act, 2017, provides for maintenance of accounts and other records by a registered person at his principal place of business, the true and correct account of -
Production or manufacture of goods
Inward or outward supply of goods/services
Stock of goods
Input tax credit availed
Output tax payable and paid
Such other particulars as prescribed
It also provides that where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such places of business concerned.
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