@ Mohnish., For a small clarification or small discussion. I'm not banned your query. But, just ask a doubt....!
We are registered under IDT like as a business man / firm / company. Before Registration we accept all the rules and regulations... After some times govt implement some rules also we follow the rules is mandatory....
Then why we confuse how to maintain records or possible the details.... The provision store and Kirana stores are doing trading business. So, Stock summary maintenance is not risky compared to manufacturing concern. So, Please keep as per rule. And follow the HSN wise Summary. Then only we can run the business peacefully...