In case, more than one place of business is specified in the certificate of registration, can the assessee choose to maintain records at a single place for all the places within that State?
Section 35 of CGST Act 2017 : Accounts and other records .
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Provided that 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 places of business:
No, in such cases, the accounts and records relating to each place of business shall be kept at such places of business concerned.
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