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What is meaning of establishment of distinct persons? What is the difference between distinct persons and establishment of distinct persons?

Swathi Krishna

CA Final

★ 8K+

06-Jul-20 16:28

395

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.