https://www.taxtmi.com/article/detailed?id=6988 Model GST definitions determine supply location and registration triggers: address of delivery is the recipient address on the taxable person's invoice; address on record is the recipient address in the supplier's records. Fixed establishment is a non business place with sufficient permanence and human and technical resources to supply or receive services. Location of supplier and recipient of service prioritise registered place of business, then the fixed establishment most directly concerned, and failing those the usual place of residence. Place of business, principal place of business and usual place of residence govern registration and recordkeeping. en-us Wed, 14 Sep 2016 10:09:05 +0530 Wed, 14 Sep 2016 10:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6988 Model GST definitions determine supply location and registration triggers: address of delivery is the recipient address on the taxable person's invoice; address on record is the recipient address in the supplier's records. Fixed establishment is a non business place with sufficient permanence and human and technical resources to supply or receive services. Location of supplier and recipient of service prioritise registered place of business, then the fixed establishment most directly concerned, and failing those the usual place of residence. Place of business, principal place of business and usual place of residence govern registration and recordkeeping. Articles Goods and Services Tax - GST Wed, 14 Sep 2016 10:09:05 +0530 https://www.taxtmi.com/article/detailed?id=6988