TaxTMI 
TaxTMI 
TaxTMI 
Place of business
X X X X Extracts X X X X
X X X X Extracts X X X X
....lace of business<br> Query (Issue) Started By: - saket s Dated:- 31-3-2022 Last Reply Date:- 1-4-2022 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Whether merely having a PAN/TAN means havi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng existence in India? Is there any Caselaws ( Direct or Indirect Tax) wherein it has been discussed whether merely holding PAN/TAN is equivalent to having existence or place of business in India. Sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ket Reply By Shilpi Jain: The Reply: Under GST you need to have a fixed establishment to take registration in India, unless you are a non-resident taxable person: Pls see both the def below (50) "f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ixed establishment" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanenceand suitable structure in terms of human and technical resour....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ces to supply services, or to receive and use services for its own needs; (77) "non-resident taxable person" means any person who occasionally undertakes transactions involving supply of goods or ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vices or both,whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India; Reply By KASTURI SETHI: The Reply: When GST law is very much clear....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., no need to take shelter of any case law.<br> Discussion Forum - Knowledge Sharing ....