Statutory Records in GST

Hi, friends, I want to know, whether in GST, 1) Finished Goods Opening Bal/ Cl Bal, Production, Sale all these information are to maintained or not ? 2) Same Raw materials accountability same as above information are require or not ? Sale Return goods along with related Credit note Accountability require or not ? Like in excise regime, we maintained RG-1( Finish Goods), P-I ( Inputs and CG) etc.