Registration of Residential Premises

[Asked by Guest]

Hi Experts,

Can an online trader (e-commerce model) get CST or VAT registration for residential premises? He does not have a commercial property (owned or rented).

Also, is a registration under Shops and Establishment Act also required for such residential property?

Thanks

AI Summary

Tax registration from residential premises: leased premises need stamped lease deed, owned premises need title affidavit for registration.
An online trader can obtain VAT/CST registration using a residential premises; leased premises typically require a sufficiently stamped lease deed, while owned premises generally require an affidavit with title proof. Tax officials tend to favor registrations at owned premises due to lower perceived evasion risk, though administrative practice and informal obstacles may vary by jurisdiction.