Establishments of distinct persons treat separate establishments across jurisdictions as distinct for GST registration and compliance implications. Establishments of distinct persons are treated as separate taxable persons where a person has (i) an establishment in India and another outside India, (ii) an establishment in a State or Union territory and another outside that State or Union territory, or (iii) multiple establishments registered within the same State or Union territory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Establishments of distinct persons treat separate establishments across jurisdictions as distinct for GST registration and compliance implications.
Establishments of distinct persons are treated as separate taxable persons where a person has (i) an establishment in India and another outside India, (ii) an establishment in a State or Union territory and another outside that State or Union territory, or (iii) multiple establishments registered within the same State or Union territory.
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