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Indirect Taxation

What is the difference between distinct person and establishment of distinct person.....?


Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

12-Mar-22 16:38

558

Answers (9)

Distinct person ideally means same PAN but different GST number. Establishment means any unit or office set up in any other state.


Shiva Teja

Shiva Teja

Faculty

12-Mar-22 18:04

Distinct Person can be defined as a taxable person who has obtained or is required to obtain more than one registration in the same state or a different state. Or an establishment of a person who has obtained or is required to obtain a registration, and also has the establishment in another state


Ratika Goyal

Ratika Goyal

CA Inter

565

12-Mar-22 18:06

Ok.. now in the question (below image) factory and depots are establishment of distinct person . But I thought it as distinct persons as they both have separate regestration in their respective states .. Where iam doing mistake pls rectify me....


Thread Starter

Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

13-Mar-22 17:04

Question image..

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Thread Starter

Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

13-Mar-22 17:05

Shiva Teja Faculty

Such place of business is known as establishment.

Sur could u pls elaborate?


Thread Starter

Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

14-Mar-22 15:01

Thread Starter

Sri kanaga Varshini

Sur could u pls elaborate?

tHEY ARE DISTINCT PERSONS AND THEIR PLACE OF BUSINESS IS TREATED AS ESTABLISHMENT OF DISTINCT PERSONS.


Shiva Teja

Shiva Teja

Faculty

14-Mar-22 15:12

Shiva Teja Faculty

tHEY ARE DISTINCT PERSONS AND THEIR PLACE OF BUSINESS IS TREATED AS ESTABLISHMENT OF DISTINCT PERSONS.

Ok sir understood... thank u


Thread Starter

Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

14-Mar-22 16:38

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