Dealer in Composition Scheme

This discussion addresses the record-keeping requirements for cement dealers registered under the GST composition scheme. While composite dealers don't need the same detailed records as normal taxpayers, they must maintain information on all inward and outward supplies, purchase and sales bills, bills of supply, and any credit or debit notes. The query specifically asks if individual sales slips are necessary for each transaction or if an account statement with the supplier is sufficient for GST validation.