It refers to the location of a business warehouse or godown or any other place where the prime business takes place. A warehouse or godown or any such place that has a certificate of registration is known as the principal place of business. It generally talks about the place wherein the head or the top management is situated.
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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