Find
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.
GST
Where to keep books when you have a godown
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Provisions
Sec 35(1), CGST Act 2017; Rule 56, CGST Rules 2017
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.
Close
- Keep main books at the principal place.
- Keep stock and dispatch records at each godown.
- Make sure electronic records can be shown at each place.
- Display the registration certificate at each place.
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