Every registered person as per section 35 of the CGST Act, 2017 required to maintain the necessary accounts and other records at the __________ and all such records could be electronic or manual.

CS Executive · Tax Laws · PYQS · December 2021
Every registered person as per section 35 of the CGST Act, 2017 required to maintain the necessary accounts and other records at the __________ and all such records could be electronic or manual.
(A) place of an accountant address
(B) place of the proprietor/partner/director address
(C) principal place of business
(D) address of any place as given

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST

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