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A registered person's GST registration certificate shows a principal place of business and two additional places of business. Under section 35(1) of the Central Goods and Services Tax Act, 2017,…

Question and options

A registered person's GST registration certificate shows a principal place of business and two additional places of business. Under section 35(1) of the Central Goods and Services Tax Act, 2017, where must the accounts relating to the business carried on at one of the additional places be kept?

  1. At the principal place, with stock registers kept at the other places

  2. At the place of business to which those accounts relate

  3. At any one place that the registered person declares to the officer

  4. At the principal place of business, with the accounts of the main place

Answer and explanation

Correct answer: B - At the place of business to which those accounts relate

Section 35(1) of the CGST Act, 2017 ordinarily requires accounts to be kept at the principal place of business, but its proviso says that where the registration certificate specifies more than one place of business, the accounts relating to each place must be kept at that place. The tempting answer, the principal place of business for everything, is the general rule that the proviso displaces. The registered person may keep the accounts in electronic form.

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