https://www.taxtmi.com/circulars?id=56820 Warehouses storing goods for auction must be declared as additional places of business; principals, auctioneers and buyers storing goods there must disclose them. Although section 35(1) requires maintenance of books at each place, books relating to additional places may be maintained at the principal place of business if difficulties arise, provided the principal or auctioneer notifies the jurisdictional proper officer in writing. Input tax credit remains subject to other statutory conditions. The clarification applies where auctioneers claim input tax credit for supplies from the principal before auction and goods are supplied only through auction. en-us Thu, 11 Jan 2018 00:00:00 +0530 Tue, 13 Mar 2018 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56820 Warehouses storing goods for auction must be declared as additional places of business; principals, auctioneers and buyers storing goods there must disclose them. Although section 35(1) requires maintenance of books at each place, books relating to additional places may be maintained at the principal place of business if difficulties arise, provided the principal or auctioneer notifies the jurisdictional proper officer in writing. Input tax credit remains subject to other statutory conditions. The clarification applies where auctioneers claim input tax credit for supplies from the principal before auction and goods are supplied only through auction. Circulars GST - States Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56820