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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....ens Building, M.G Road, Shillong-793001 Tel.Nos.91-0364-2500131/2502052. Fax Nos. 91-0364-2224747/2502047, Emai1: [email protected] Trade Notice No. 24/2017 Dated, Shillong the 26th December, 2017 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. re....

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....ty in the implementation of the Act, it has been decided to clarify this matter. 3 As per the first proviso of section 35(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act) both the principal and the auctioneer are required to maintain the books of accounts relating to their additional place(s) of business in such places. It has been represented that....

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....ks of accounts relating to each and every place of business in that place itself as per the first proviso to subsection (1) of section 35 of the CGST Act. However, in case difficulties are faced in maintaining the books of accounts, it is clarified that they may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such addit....