Introduction:
The GST Act came in force from 1st July, 2017. There were many interpretation issues with respect to the definitions, glossary and terms use in the law. Since, such definitions were adopted from various legacy laws in India prior to GST; such as Service Tax, State VAT, Central Excise Act, Luxury Tax, Entertainment Tax, etc. it was difficult to make applicable one definition for different sectors. Hence, some modifications from existing definitions were made. Therefore, it was important to established a nexus of the terms used in the GST definitions. The definition discussed here is “Usual Place of Residence”.
So what do you mean by “Usual Place of Residence”?
Section 2(113) of CGST Act, 2017 – “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;
Conclusion:
In case of an individual, the place where he ordinarily resides, In other cases, the place where the person is incorporated or otherwise legally constituted; is called usual place of residence.