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Composition scheme in gst

This query is : Resolved 

26 October 2017 Sir,

Is there any benefits for person who opt Composition scheme in GST in MAINTAINING BOOKS OF ACCOUTS

What are the Records they have to maintain

26 October 2017 Not mandatory to maintain books........... You can maintain records for your convenience but generally it is assumed thaf dealer maintain sale & purchase details.....

27 October 2017 Composition person being a registered person under GST is required to maintain books of accounts as per Section 35 of the CGST Act read with Rule 56 of the CGST Rules.


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