Books and Records-Goods and Services Act,2017 « Home
Every Registered Person shall keep and maintain, at his principal Place of Business, a true and correct account of production or manufacture of goods, inward and outwards supply of goods or services or both, Input tax Credit availed, Output tax payable and paid and such Other particulars as may be prescribed.
Every taxable person carrying on a trade, profession or business shall have to maintain proper recor...
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