Unregistered 'fixed establishment'- Impact in GST

Madhukar N Hiregange , Last updated: 11 December 2018  
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GST needs one to register in the State/s where one provides taxable supplies. (section 22) This is in line with the principle of registration in the place of consumption/ destination. However, the place from where the origin takes place needs to be registered. In the direct taxes the presence of a p

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Published by

Madhukar N Hiregange
(Chartered Accountant)
Category GST   Report

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