https://www.taxtmi.com/circulars?id=56550 The circular clarifies that warehouses storing tea, coffee, rubber and similar goods must be declared as additional places of business by principals and auctioneers, who are ordinarily required to maintain books of accounts at each such place; where difficulties exist, those books may instead be maintained at the principal place of business provided the jurisdictional proper officer is informed in writing. It further confirms that principals or auctioneers may avail input tax credit subject to the provisions of the Act and rules, and that the guidance applies to goods supplied only through auction where the auctioneer claims ITC on pre-auction supplies. en-us Thu, 21 Dec 2017 00:00:00 +0530 Fri, 22 Dec 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56550 The circular clarifies that warehouses storing tea, coffee, rubber and similar goods must be declared as additional places of business by principals and auctioneers, who are ordinarily required to maintain books of accounts at each such place; where difficulties exist, those books may instead be maintained at the principal place of business provided the jurisdictional proper officer is informed in writing. It further confirms that principals or auctioneers may avail input tax credit subject to the provisions of the Act and rules, and that the guidance applies to goods supplied only through auction where the auctioneer claims ITC on pre-auction supplies. Circulars GST Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56550