https://www.taxtmi.com/article/detailed?id=7226 Principal place of business is the location specified in the registration certificate regardless of where books and records are kept; place of business may still include premises where accounts are maintained. Proper Officer means an officer assigned functions by the Commissioners of CGST/SGST, removing prior delegation by the central Board. Services exclude money and securities; transactions in money constitute services only when they involve use or conversion of money for which separate consideration is charged. en-us Tue, 24 Jan 2017 08:10:02 +0530 Tue, 24 Jan 2017 08:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7226 Principal place of business is the location specified in the registration certificate regardless of where books and records are kept; place of business may still include premises where accounts are maintained. Proper Officer means an officer assigned functions by the Commissioners of CGST/SGST, removing prior delegation by the central Board. Services exclude money and securities; transactions in money constitute services only when they involve use or conversion of money for which separate consideration is charged. Articles Goods and Services Tax - GST Tue, 24 Jan 2017 08:10:02 +0530 https://www.taxtmi.com/article/detailed?id=7226