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.

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....23/2017-GST No. GSL/S.168/B -4. 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   1. Various communications have been received regarding the difficulties being faced by a principal and an auctioneer in relation to maintaining boo....

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....ating to the additional place(s) of business at their principal place of business itself. 3. The issue has been examined. In exercise of the powers conferred under section 168 (1) of the GGST Act, for the purpose of uniformity in the implementation of the Act, it is hereby clarified that- (a) The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses wher....