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GST - Definition of Principal place of business, Proper Officer and Services

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 10-2-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Definition of Principal place of business, Proper Officer and Services Taking further to our discussion, we are continuing our discu .....

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means the place of business specified as the principal place of business in the certificate of registration; The old definition read as follows: principal place of business means the place of business specified as the principal place of business in .....

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ration certificate irrespective of the location of books and accounts. However, the definition of place of business defined section 2(74) clears that it can be place where books of accounts are being kept. This was necessary in view of the fact that .....

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ion. Deleting the condition of keeping books of accounts has made the definition simple to follow and now the assessee can name any of his premises as principal place of business. But there is no need to keep books of accounts there only. It can be k .....

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ssioner of CGST / SGST; The old definition reads as follows: proper officer in relation to any function to be performed under this Act, means the officer of goods and services tax who is assigned that function by the Board/Commissioner of SGST; The a .....

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nder CGST/SGST will be independent to assign the functions and there won t be any overriding of authority in absence of a parallel governing body. In fact all the definitions involving the board have been amended to remove the word board . 2(92) Serv .....

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than an activity relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. The old definition read a .....

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