Maintenance of books of accounts: principals and auctioneers may keep records at principal place with written intimation, subject to ITC. Clarifies that warehouses storing auction goods must be declared as additional place(s) of business, and that while records should ordinarily be maintained at each additional place, principals and auctioneers facing difficulties may maintain the books relating to those additional places at their principal place of business after intimating the jurisdictional proper officer in writing. Eligibility to claim input tax credit is preserved subject to the Act and rules, and the clarification applies to goods supplied only through auction where the auctioneer claims ITC on supplies from the principal.