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of <h1>Delhi GST Act Clarifies Record-Keeping for Auctioneers; Main Location Allowed for Books with Officer Notification.</h1> The circular addresses the maintenance of books of accounts for additional business locations by principals and auctioneers involved in the auction of goods like tea, coffee, and rubber under the Delhi Goods and Services Tax Act, 2017. It clarifies that while the law requires maintaining records at each business location, principals and auctioneers may keep these at their main business location if difficulties arise. They must inform their jurisdictional officer in writing about this arrangement. The circular also confirms eligibility for input tax credit, provided other legal conditions are met, and applies to goods supplied through auctions.
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