Hi
If more than one place of business is specified in the registration certificate where should I keep the books of accounts relating such place.
1.At the Principal place of business.
2. At the additional place of business. or
3. At both Principal place and additional place of business.
Thanks
As per section 35 (1) of the CGST act 2017 , Every registered person shall keep and maintain books of accounts at his place of business as mentioned in the certificate of registration , provided that where more than one place of business is specified in the certificate the accounts relating to each place of business shall be kept at such place of business .
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