https://www.taxtmi.com/circulars?id=60827 Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business; buyers storing purchases there must similarly disclose. Books of accounts are required to be maintained at each place, but where difficulties exist the principal or auctioneer may maintain records for additional place(s) at their principal place of business, provided they intimate the jurisdictional proper officer in writing. The principal or auctioneer may claim input tax credit subject to fulfillment of other statutory provisions. The clarification applies where goods are supplied only through auction and the auctioneer claims ITC for supplies received from the principal. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60827 Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business; buyers storing purchases there must similarly disclose. Books of accounts are required to be maintained at each place, but where difficulties exist the principal or auctioneer may maintain records for additional place(s) at their principal place of business, provided they intimate the jurisdictional proper officer in writing. The principal or auctioneer may claim input tax credit subject to fulfillment of other statutory provisions. The clarification applies where goods are supplied only through auction and the auctioneer claims ITC for supplies received from the principal. Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60827