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CGST ACT
[Amended upto 2025]

CHAPTER VIII  -  ACCOUNTS AND RECORDS

TaxGPT

Summarize Section 35 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For issues in repect of maintenance of books of account relating to additional place of business by a principal or an auctioneer for purpose of tea coffee rubber etc see Circular No. 23/23/2017-GST Central Tax dated 21 Dec, 2017

For clarification on certain issues under GST laws see Circular No. 47/21/2018-GST Central Tax dated 8 Jun, 2018

See

Section 17,

 

Section 44,

 

Section 73,

 

Section 74,

 

Rule 57,

 

GST ENR-01,

 

GST ENR-02,

 

GSTR-9,

 

GSTR-9A,

 

GSTR-9C,

 

Rule 56,

 

Rule 58,

 

Rule 80,

 

Section 36,

 

Section 44,

 

Section 168,