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MNCs are having their global accounting servers at their head office in foreign country and subsidiary companies are connected to it from worldwide including India.
Can we say principal place of business is address of parent company in foreign country?
Can we add it to our GSTIN in India because our books are maintained on server kept in foreign country?

the taxtalk Answered question May 21, 2021
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Section 2(50) Fixed establishment of that MNC in india would be registered in GST. For place of business section 2(85) there are three condition which are independent in nature.

the taxtalk Answered question May 21, 2021
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