Under which section of the CGST Act, 2017 a registered person is required to maintain proper accounts and records and keep it at his registered principal place of business?

CS Executive · Tax Laws and Practice · PYQS · December 2021
Under which section of the CGST Act, 2017 a registered person is required to maintain proper accounts and records and keep it at his registered principal place of business?
(A) Section 22
(B) Section 35
(C) Section 36
(D) Section 24

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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