job work accounting

as per section 35 Cgst act ,

[1] Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of-

[a] production or manufacture of goods;

[b] inward and outward supply of goods or services or both;

[c] stock of goods;

[d] input tax credit availed;

[e] output tax payable and paid; and

[f] such other particulars as may be prescribed: