Place of business refers to the domicile where the business is carried out by the business person himself or an agent. A warehouse, godown, or any place where the businessman preferably stores his goods and provide and receive his/her goods or services. This is also the place where the taxpayer keep his transaction tracks and records his book of account.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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