TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assam GST Update: Auctioneers and Principals Must Declare Warehouses as Business Locations and Maintain Accounts Properly.</h1> The circular addresses issues related to maintaining books of accounts for additional business locations by principals and auctioneers involved in the auction of goods like tea, coffee, and rubber under the Assam GST Act. It clarifies that both parties must declare warehouses as additional business locations and maintain accounts at these places. However, if difficulties arise, they may keep accounts at their principal business location, provided they notify the jurisdictional officer. The circular also allows for input tax credit eligibility, subject to compliance with other Act provisions, and applies to goods supplied only through auction.
TaxTMI 
TaxTMI 
