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of <h1>Guidelines for Auctioneers: Maintain Accounts at Additional Locations or Notify for Principal Location under HP GST Act.</h1> The circular addresses issues related to maintaining books of accounts for additional business locations by principals or auctioneers involved in auctioning goods like tea, coffee, and rubber. Under the Himachal Pradesh GST Act, both parties must declare warehouses as additional business places and maintain accounts there. However, if difficulties arise, they can maintain these records at their principal business location after notifying the proper officer. The circular also clarifies eligibility for input tax credit for auctioned goods and applies to auctions where the auctioneer claims ITC. It is effective from December 21, 2017.
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