Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding

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.... VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02 No. F.3 (66)/Policy-GST/2017/1348-54 Dated : 11/01/2018 Circular no. 04/2018-(GST) (Ref: Central Circular No 23/23/2017-GST) Subject: Issues in respect of maintenance of books of accounts relating to  additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.- regarding  As....

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....ss related to stock of goods like tea, coffee, rubber, etc. meant for supply through an auction, in exercise of the powers conferred under section 168 (1) of the Delhi Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, the matter is hereby clarified as under: (a)   The principal and the auctioneer of tea, coffee, rubber etc. are required ....

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....uctioneer shall intimate their jurisdictional proper officer in writing about the maintenance of books of accounts relating to additional place(s) of business at their principal place of business. (d)   Further, the principal or the auctioneer shall be eligible to avail input tax credit (ITC) subject to the fulfilment of other provisions of the Act and the rules made there under. 3....