GST law permits registration at premises taken on consent basis, even if the owner is a cousin brother. Proper consent letter and ownership proof are sufficient. Relationship between proprietor and property owner is legally irrelevant.
In change-in-rate cases, GST is determined based on time of supply. Since advance and supply both occurred before the rate reduction, GST @ 28% is legally applicable even if invoice is issued now. The buyer’s demand for lower rate is not legally sustainable.
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