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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....ef Commissioner of State Tax, Andhra Pradesh Present: Sri.J.Syamala Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada Circular No. C7/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt. 09.01.2018 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 auc....

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....tain the books of accounts relating to their additional place(s) of business in such places. It has been represented that both the principal as well as the auctioneer may be allowed to maintain the books of accounts relating 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)....

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....may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such additional place(s). (c) Such principal or auctioneer 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) F....