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    <title>Location of Place of Business and Book of Accounts</title>
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    <description>Delhi VAT dealers must maintain and retain prescribed books and records at the declared principal place of business in Delhi for seven years, produce them on demand, and, where operations are multistate, keep Delhi-related accounts separately; failure may attract penalties, registration cancellation, loss of invoice issuance and input tax credit rights, TDS liability for contractees, and criminal prosecution.</description>
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      <description>Delhi VAT dealers must maintain and retain prescribed books and records at the declared principal place of business in Delhi for seven years, produce them on demand, and, where operations are multistate, keep Delhi-related accounts separately; failure may attract penalties, registration cancellation, loss of invoice issuance and input tax credit rights, TDS liability for contractees, and criminal prosecution.</description>
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