Can GST registration be obtained on a residential address? – RAJYA SABHA UNSTARRED QUESTION No. 1488 ANSWERED ON 14/03/2023
The Central Goods & Services Tax Act, 2017 allows professionals, including architects, management consultants, and others, to obtain GST registration on their residential address.
Because of the COVID-19 pandemic, many senior professionals and consultants have begun working from home under the “Work from Home” concept (WFH). This, however, has no bearing on their ability to register for GST.
“The Central Goods and Services Tax Act of 2017 does not restrict management consultants, architects, and other professionals from registering for GST from residential premises, whether due to the COVID-19 pandemic or otherwise. This means that professionals who work from home can still obtain GST numbers if their annual turnover exceeds the registration threshold.“
QUESTION AND ANSWER is attached here with for your ready reference.
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