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

Under the CGST Act, 2017, where a registered person has more than one place of business specified in the certificate of registration, where must the accounts and records be kept?

Accounts relating to each place of business must be kept at that place of business. The first proviso to section 35(1) requires this where the registration certificate specifies more than one place, so centralising all records at the principal place is not permitted.

  1. AOnly at the principal place of business, for all places combined
  2. BAt the registered office of the head office of the supplier's customer
  3. CAt the place where the largest turnover arises, chosen by the person
  4. DThe accounts relating to each place of business must be kept at that place of businessCorrect

Explanation

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

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