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Indirect Taxation
What is meaning of establishment of distinct persons? What is the difference between distinct persons and establishment of distinct persons?
Answers (1)
Distinct persons are persons with different GSTINs belonging to one legal entity (single PAN) situated within the same state or in two different states or in a different country.When two units of the same business have taken different registration, then they will be considered as a distinct entity/ person as per the GST.