Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (8) TMI 817

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... net, air conditioning, housekeeping, pantry with drinking water, power back up, receptionist support, letter and postage handling and meeting room to the clients. In the "co-working space model" the petitioner offers dedicated distinct and identifiable space, tables and chairs to each clients working there. Each client company is working as separate and identifiable office within the main office. These companies are maintaining their financial records in electronic form and very well accessible from the "co-working space" at all the time. The applicant requested advance ruling on the following: Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to "Principal place of business .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... henomenon of these co-working spaces has thrived significantly as it is the only option for startup founders to start opening the business at a lesser cost than a normal corporate office. Co-working is a business services provision model that involves individuals working independently collaboratively in shared office space. Co-working space is basically a type of workplace where they share the same work environment, thus making a community in the same area. A virtual office is an access to the basic services that are generally provided in a traditional office such as permanent office address meeting rooms or video conferencing rooms, a mail forwarding facility with a minimum charge, etc., without a room for real-life people. These offices .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... usiness"? These are start-up companies in service sector, where no stock has to be maintained. Separate GST registration can be allowed to multiple companies functioning in a '"co-working space" and which provide services alone. Such companies shall upload the rental agreement with the land lord and lessee. If there is any sub-lease, then rental agreement between lessee and sub lessee should also be uploaded as proof of address of principal place of business of respective suit or desk number assigned to them. In addition to this, the applicants can upload a copy of "monthly utility bill" in connection with payment towards electricity charges, water charges or other common services availed by the respective suit or desk number.
Case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates