Fixed Establishment

[Archna Gupta]

Dear Professional Colleagues

Please explain the concept of fixed establishment in GST law. Do we need to register the place of fixed establishment? If yes, then what is use of this term? What is the difference between place of business and fixed establishment.

Please reply.

Regards

AI Summary

Understanding 'Fixed Establishment' in GST Law: Key Differences, Registration Requirements, and Tax Implications. The forum discusses the concept of 'fixed establishment' under GST law. A fixed establishment is a place other than the registered business location, characterized by permanence and adequate human and technical resources to supply or receive services. It differs from the principal place of business, which is registered. Experts explain that if an entity has a fixed establishment, it must register it separately, especially if it operates in a different jurisdiction. The discussion also covers the implications of fixed establishments on tax liabilities and the distinction between additional business places and fixed establishments.