Yogesh Khetrapal asked 6 years ago
GST Registration
Respected Seniors,
A person living with his parents in a residential unit in Delhi, parents also having a shop as well which is being used for Kiryana’s purpose. The person deals in electrical maintenance in a Society located in Gurgaon (Haryana) and having a flat on rent to keep the electric equipment have received for repair work and his other electrical fittings used in routine work.
He also undertakes some contractual work with companies; therefore wants to have the GST Registration as they asked for the Tax Invoice.
A few questions are here to be clarified under your expert guidance.
1). If he takes Registration at Residential unit or Shops in Delhi, he doesn’t have any setup there. May Departmental inspection raise issues?
2). If he takes Registration at Gurgaon (Society); whether it would infringe the Rules of Registered Society or any other kind of issue may arise?
Please suggest the way out.
With Thanks & Regards,
Sachin Agrahari answered 6 years ago
Dear Sir,
As per provisions of GST Act of section 2 (85), “Place of Business” is a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both.
So according to this in your case goods is stored in Gurgaon, registration can be taken on the said address.
Also there is no infringe of the Rules of Society.
In case of any Query please feel free to call or whatsapp on 8574566807.
Yogesh Khetrapal answered 6 years ago
Dear Sir,
Thanks for your prompt response. Would like to clarify a few more doubts before our association.
1). As per Section 2(85)(b), Place of Business includes “a place where a taxable person maintain his books of account”.
There definitely must be some reason you’ve advised for 2(85)(a); for my understanding would request you to make it more clear.
2). HUDA has alloted the area for Residential Units only and only a few Professional Activities under Non-nuisance category have been allowed to run under Residential Areas. Request your good self to put some light thereon.
With Thanks & Regards,
