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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Procedural Compliance under GST

Mehta Traders Pvt Ltd has its principal place of business in Pune and an additional place of business in Nashik, both specified in its certificate of registration. Under the CGST Act, 2017, where should the accounts relating to the Nashik place of business be kept?

The Nashik accounts must be kept at the Nashik place of business. Section 35(1) requires accounts at the principal place, but its first proviso says that when several places of business are specified in the registration certificate, each place's accounts are kept at that place.

  1. AOnly at the principal place of business in Pune
  2. BAt the Nashik place of businessCorrect
  3. CAt the office of the jurisdictional proper officer
  4. DAt the registered office of any one of its customers

Explanation

Section 35(1) requires accounts at the principal place of business. The first proviso says that where more than one place of business is specified in the registration certificate, the accounts of each place must be kept at that place. So Nashik accounts are kept at Nashik. Keeping everything only at Pune ignores the proviso.

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