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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..... T Dated Dispur, the 22nd 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.- regarding No. CT/GST-15/2017/47.- Various communications have been received regarding the difficulties being faced by a principal and an auctioneer in r .....

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..... books of accounts relating to the additional place(s) of business at their principal place of business itself. The issue has been examined. In exercise of the powers conferred under section 168 of the said 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 declar .....

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..... 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 thereunder. It is further clarified that this Circular i .....

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