Clarifications issued by CBIC :
Circular No. 23/23/2017 dated 21.12.2017 and 42/21/2018 dated 08.06.2018 regarding maintenance of books of accounts for additional place of business by a principal or auctioneer for the purpose of auction of tea, coffee, rubber etc.;
Circular No. 38/12/2018 dated 26.03.2018 clarifying on issues related to job work