https://www.taxtmi.com/forum/issue?id=117889 Determination of the place of business for GST registration turns on whether rented commercial properties constitute a fixed establishment; absent a fixed establishment at those properties, the residential address or the location where books of account are maintained may be the registered place of business. Multiple rented premises generating rental income may be added as additional places of business, while a fixed establishment requires a sufficient degree of permanence and suitable human and technical resources to supply or receive services. en-us Sun, 03 Apr 2022 17:28:06 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117889 Determination of the place of business for GST registration turns on whether rented commercial properties constitute a fixed establishment; absent a fixed establishment at those properties, the residential address or the location where books of account are maintained may be the registered place of business. Multiple rented premises generating rental income may be added as additional places of business, while a fixed establishment requires a sufficient degree of permanence and suitable human and technical resources to supply or receive services. Discussion-Forum GST Sun, 03 Apr 2022 17:28:06 +0530 https://www.taxtmi.com/forum/issue?id=117889