Skip to content

CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Ananya Textiles Pvt Ltd has a principal place of business in Surat and an additional place of business in Jaipur, both shown in its GST registration certificate. Which statement about keeping its accounts is correct under the CGST Act, 2017?

The accounts relating to each place of business must be kept at that place. Where the registration certificate lists more than one place of business, the first proviso to section 35(1) overrides the general rule of keeping everything at the principal place.

  1. AAll accounts for both places must be kept only at Surat
  2. BThe accounts relating to each place of business must be kept at that place of businessCorrect
  3. CJaipur accounts may be kept anywhere in India at the company's choice
  4. DAccounts need to be kept only for the principal place, as additional places are exempt

Explanation

The first proviso to section 35(1) says that where more than one place of business is specified in the certificate, the accounts relating to each place must be kept at that place. Keeping everything at Surat ignores this proviso.

Did you get it right without looking?

One question tells you little. A timed set on Procedural Compliance under GST shows your real accuracy, how long you take and where you lose marks.

Practise Procedural Compliance under GSTFree diagnostic mock

More Procedural Compliance under GST questions