https://www.taxtmi.com/forum/issue?id=117882 Under GST, registration ordinarily requires a fixed establishment-a place with sufficient permanence and suitable human and technical resources to supply or receive services-whereas a non-resident taxable person is one who occasionally supplies goods or services but has no fixed place of business or residence in India; consequently mere possession of PAN or TAN, without indicia of a fixed establishment, does not amount to a place of business for GST registration. en-us Thu, 31 Mar 2022 14:41:35 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117882 Under GST, registration ordinarily requires a fixed establishment-a place with sufficient permanence and suitable human and technical resources to supply or receive services-whereas a non-resident taxable person is one who occasionally supplies goods or services but has no fixed place of business or residence in India; consequently mere possession of PAN or TAN, without indicia of a fixed establishment, does not amount to a place of business for GST registration. Discussion-Forum GST Thu, 31 Mar 2022 14:41:35 +0530 https://www.taxtmi.com/forum/issue?id=117882