Every registered person under GST must maintain all records at his principal place of business as prescribed under Section 35 of the Central Goods and Service Tax Act, 2017 read with Rule 56 of the Central Goods and Service Tax Rule, 2017. ‘Principal Place of Business’ has been defined under Section 2(89) of the CGST Act, 2017 as “the place of business specified as the principal place of business in the certificate of registration”
Source Taxguru
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