Books of accounts relating to additional place of business

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
Replies (4)

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 . 

so books of account regarding additional place should be kept at additional place of business??

As per CGST act mentioned above   all additional  the place of business  should be specified  in your registration certificate . 

please confirm with others also. 

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