What is principal place of business
The details about principal place of business are explained here.
“Principal place of business” means the place of business specified as the principal place of business in the certificate of registration.
“Place of business” includes––
- 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; or
- a place where a taxable person maintains his books of account; or
- a place where a taxable person is engaged in business through an agent, by whatever name called;
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