Answer

1. F

   Facts

   Books are kept at the principal place of business shown in your registration. Where you have more than one place, records of each place are kept there.

2. P

   Provisions and law

   • Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
   • Rule 56, CGST Rules 2017Details of records: supplies, stock, advances, tax paid, ITC and names of suppliers and buyers, kept at each place of business
3. A

   Analysis

   Sec 35(1) says accounts are kept at the principal place of business, and its proviso and Rule 56 require records of each place where there are more. Example: shop in Ludhiana and a godown nearby; keep the main books at the shop and a stock record at the godown. In an inspection, missing records at a place can cause trouble.

4. C

   Conclusion

   1. 1Keep main books at the principal place.
   2. 2Keep stock and dispatch records at each godown.
   3. 3Make sure electronic records can be shown at each place.
   4. 4Display the registration certificate at each place.

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