Section 2(113) of CGST Act: Meaning of “Usual Place of Residence”
As per Section 2(113) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “usual place of residence” has been defined, as under:
Section 2(113) of CGST Act: Definition of “Usual Place of Residence” (CHAPTER I – PRELIMINARY)
“usual place of residence” means–
(a) in case of an individual, the place where he ordinarily resides;
(b) in other cases, the place where the person is incorporated or otherwise legally constituted.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.