https://www.taxtmi.com/article/detailed?id=13166 Section 71 access to premises is framed against inclusive definitions: business covers trade, manufacture, professions and incidental transactions without requiring profit motive; place of business includes any site from which business is ordinarily carried on, storage locations, book-keeping sites and agent-operated premises; principal place of business is the place specified in the registration certificate. Section 35 mandates maintenance of statutory accounts at the principal place and requires place-specific record retention when multiple places are registered. en-us Mon, 02 Dec 2024 11:38:12 +0530 Mon, 02 Dec 2024 11:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13166 Section 71 access to premises is framed against inclusive definitions: business covers trade, manufacture, professions and incidental transactions without requiring profit motive; place of business includes any site from which business is ordinarily carried on, storage locations, book-keeping sites and agent-operated premises; principal place of business is the place specified in the registration certificate. Section 35 mandates maintenance of statutory accounts at the principal place and requires place-specific record retention when multiple places are registered. Articles Goods and Services Tax - GST Mon, 02 Dec 2024 11:38:12 +0530 https://www.taxtmi.com/article/detailed?id=13166