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One of my client is a garment manufacturer at ludhiana (Punjab) . He wants to send the garments to Zirak pur also in Punjab for exhibition and sale from that place. Now my question is that,how ca n we send the garments to that place and sale from that place. can we show that place as additional place of business after amending the registration.Kindly let me have your expert opinion in the matter. ANSWER Facts of the Case:  A per registered in Ludhiana (Punjab) wants to make a sale from within Punjab but from an exhibition that is a place  other than the registered POB . Law applied:  If a taxable supply is made from a place other than the registered POB the same shall be registered and treated as additional POB. Interpretation:   The 2 cases shall have following implications : Case 1: Other place is registered as additional POB. 1. Movement from factory to other place shall be made against challan since this is not a taxable supply. 2. When t...

Why GST E-book is better than a physical book - Goods and Service Tax (GST) is now more than a year old and is still a tough nut to crack for a lot many, be it the professionals or the industry experts. There is no denying the fact that the GST law is indeed complex but what is easy in culturally and demographically diverse country such as India. There are a lot of budding experts and intellectuals who are striving to wash away the various shortcomings that deter people to understand GST completely and easily. There are a lot of challenges which come in various forms that need to be sorted out for a better understanding and decoding of the GST law.A few of them that need sorting are as follows: Interpretational issues: The law is always made complex for a reason that only God knows! The same goes for GST as well. The pioneers of policy making and its interpretation have found it hard to find the correct and appropriate interpretation of a few provisions and sections of the GST law...