https://www.taxtmi.com/circulars?id=69425 Principals and auctioneers must declare warehouses used for storing auctioned tea, coffee, rubber and similar goods as additional places of business. While they are generally required to maintain books of accounts at each additional place, they may maintain those books at their principal place of business if maintaining them at each warehouse causes difficulties, provided they inform the jurisdictional proper officer in writing. Records maintained centrally are subject to all other statutory conditions, and eligibility to claim input tax credit depends on compliance with the Act and rules. en-us Tue, 09 Jan 2018 00:00:00 +0530 Mon, 16 Mar 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69425 Principals and auctioneers must declare warehouses used for storing auctioned tea, coffee, rubber and similar goods as additional places of business. While they are generally required to maintain books of accounts at each additional place, they may maintain those books at their principal place of business if maintaining them at each warehouse causes difficulties, provided they inform the jurisdictional proper officer in writing. Records maintained centrally are subject to all other statutory conditions, and eligibility to claim input tax credit depends on compliance with the Act and rules. Circulars GST - States Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69425