After Covid and especially in the field of service provider we have seen a lot of people working from home and making a home office and providing service from there.
Further, during such scenario people were worried as to whether they can apply for GST registration from such home or they would require a commercial space for the same.
Many a times house would be owned by service provider, or would belong to some of his/ her family members or would be rented.
In such scenario people were getting GST registration if all relevant data was being provided. However, there was still confusion as to whether people can run GST registered business from home or not. This question was also raised in Rajya Sabha and the answer to the same is as under:
1488. Shri Naranbhai J. Rathwa:
Shri Rajmani Patel:
Will the Minister of FINANCE be pleased to state:-
(a) whether it is a fact that Management consultants, Architects and other professionals operating from their homes are not allowed to get GST numbers for working from the residential premises;
(b) if so, the details thereof;
(c) whether it is a fact that post COVID-19 pandemic, most of senior professionals and consultants have started their professional activities under the Work from Home (WFH) concept; and
(d) if so, the steps Government is contemplating to allow all Professionals and Management Consultants to work from home and allot GST numbers?
ANSWER
THE MINISTER OF STATE FOR FINANCE
(SHRI PANKAJ CHAUDHARY)
(a) to (c) The Central Goods & Services Tax Act, 2017 does not restrict GST registration of Management consultants, Architects and other professionals operating from residential premises, due to covid-19 pandemic or otherwise.
(d) Does not arise in view of above.
Thus, although the above question was raised only for the purpose of professionals who are working from home, however looking at the reply it can be said that any person can apply for GST registration from home.
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