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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..... Tax Customs Crescens 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 26 th 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 p .....

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..... and Services Tax Act, 2017, for the purpose of uniformity 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) .....

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..... the principal and the auctioneer are required to maintain the books 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 b .....

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..... h auction. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBECs website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and .....

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