Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Principals and Auctioneers in Assam Must Declare Warehouses and Maintain Accounts Under GST Act 2017.</h1> The circular addresses issues regarding the maintenance of books of accounts for additional business locations by principals and auctioneers involved in the auction of tea, coffee, rubber, etc., under the Assam Goods and Services Tax Act, 2017. It clarifies that principals and auctioneers must declare warehouses as additional business locations and maintain accounts at these locations. If maintaining accounts at each location is challenging, they may keep them at their principal business location, provided they notify the jurisdictional officer. The circular also confirms eligibility for input tax credit, subject to compliance with the Act's provisions.