documents to be required for Audi

Every registered person

Section 35

Each registered person is required maintain a true and correct account of the following:

Production or manufacture of goods

Inward and outward supply of goods or services, or both

Stock of goods

Input tax credit availed

Output tax payable and paid

Any other particulars deemed necessary

The above records must be maintained at each place of business registered under GST.

Draft record rules

In additions to the above, every registered person must maintain the following:

A separate account of advances received and paid, along with any adjustments

A true and correct account of:

Goods or services imported or exported

Supplies attracting payment of tax on reverse charge

Other points:

Every registered person must also maintain relevant documents including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers, and electronic way (e-way) bills. Additionally, there must be separate records for each activity (i.e., manufacturing, trading, and the provision of services). Records must be in serially-numbered account books and include the following information:

Names and complete addresses of suppliers

Names and complete addresses of customers

Address of all premises where the goods are stored, including goods stored during transit, and descripttions of the stock stored

Request you to go through Rule 56 of CGST rules 2017.