Chartered Accountant
1948 Points
Joined October 2012
If a dealer is entirely engaged in B2C (business to consulmer), then composition scheme could be a better option. (subject to max turnover of 50L). The record keeping and procedural compliance is comparatively less.
In case if you are not opting/eligible for composition scheme, then there is no other option but to maintain proper books of accounts as may be required under GST provisions. (Sales reg, Purchase reg, ITC reg, copies of invoices and bills etc)