22 June 2026
Assessee has applied for GST registration new number. The activity id Horse racing and breeding. Address is of residence. Now the Gst Officer says we cannot accept residence address and cannot give GST registration since the horses are not kept there. Horses are kept at RWITC or other racing clubs.
What can be done in above case ? Is the GST officer correct in his statements
22 June 2026
The GST officer is not strictly "wrong" if they believe the PPOB must represent an active business site. You can solve this by either registering the racing club/stable as an Additional Place of Business (APOB) on your registration application or by demonstrating to the officer that your residence is the legitimate administrative hub where all business records are maintained.