Advisory : GST Registration for work from home

GOVERNMENT OF INDIA

MINSTRY OF FINANCE

DEPARTMENT OF REVENUE

RAJYA SABHA

UNSTARRED QUESTION No. 1488

ANSWERED ON 14/03/2023

GST NUMBER TO PROFESSIONALS WORING FROM HOME

1488, Shri Narabhai J. Rathwa

Shri Rajmani Patel:

Will the Minster of FINACNE be please to state:-

(a) whether it is a fact that Management consultant, 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 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.