https://www.taxtmi.com/circulars?id=56790 Principal and auctioneer must declare warehouses storing auction goods as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties are faced they may maintain those books at their principal place of business after intimating the jurisdictional proper officer in writing. Buyers storing purchased auction goods must disclose such warehouses as additional places. The principal or auctioneer maintaining books at the principal place may avail input tax credit subject to other statutory conditions. The Circular applies to supplies of the specified commodities sold only through auction where the auctioneer claims ITC for supplies from the principal before auction. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56790 Principal and auctioneer must declare warehouses storing auction goods as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties are faced they may maintain those books at their principal place of business after intimating the jurisdictional proper officer in writing. Buyers storing purchased auction goods must disclose such warehouses as additional places. The principal or auctioneer maintaining books at the principal place may avail input tax credit subject to other statutory conditions. The Circular applies to supplies of the specified commodities sold only through auction where the auctioneer claims ITC for supplies from the principal before auction. Circulars GST - States Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56790