As per the relevant provisions of the GST law, answer the following independent situations relating to GST procedure : (ii) Sweet Parlour is a chain of shops supplying sweets and savouries through three shops in West Ben
CS Professional · Advanced Tax Laws · PYQS · June 2024
As per the relevant provisions of the GST law, answer the following independent situations relating to GST procedure : (ii) Sweet Parlour is a chain of shops supplying sweets and savouries through three shops in West Bengal. It has a single GSTIN for all its shops in West Bengal and has a principal place of business at Jodhpur Park, Kolkata. The tax consultant has suggested Sweet Parlour to maintain books of account (for GST purposes) of all its shops at principal place of business at Jodhpur Park, Kolkata for better administration and control. Comment whether the suggestion of the tax consultant is correct or not according to the provisions of the GST Law.
Answer & Explanation:
(ii) The suggestion of the tax consultant is not correct. Every registered person is required to keep and maintain, books of account at his principal place of business. Where more than one place of business is specified in the certificate of registration, the accounts relating to each place of business shall be kept at such place of business.
Topics: GST
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