https://www.taxtmi.com/circulars?id=56853 Principals and auctioneers must declare warehouses as additional place(s) of business and generally maintain books of accounts at each such place. If maintaining books at every additional place causes difficulties, they may keep those books at their principal place of business instead, provided they intimate the jurisdictional proper officer in writing. Buyers storing auction-purchased goods in such warehouses must also disclose them as additional places. Principals and auctioneers remain eligible to claim input tax credit subject to other statutory provisions and rules; the clarification concerns goods sold only through auction. en-us Tue, 26 Dec 2017 00:00:00 +0530 Wed, 21 Mar 2018 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56853 Principals and auctioneers must declare warehouses as additional place(s) of business and generally maintain books of accounts at each such place. If maintaining books at every additional place causes difficulties, they may keep those books at their principal place of business instead, provided they intimate the jurisdictional proper officer in writing. Buyers storing auction-purchased goods in such warehouses must also disclose them as additional places. Principals and auctioneers remain eligible to claim input tax credit subject to other statutory provisions and rules; the clarification concerns goods sold only through auction. Circulars GST - States Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56853