TMI BlogIssues 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers conferred under section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter. 2. As per the first proviso of section 35(1) of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the HPGST Act ) both the principal and the auctioneer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness if he wants to store the goods purchased through auction in such warehouses. (b) Both 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 sub-section (1) of section 35 of the HPGST Act. However, in case difficulties are faced in maintaining the books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal before or after the auction of such goods and the said goods are supplied only through auction. 4. This circular shall come into force w.e.f. 21.12.2017. 5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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