Maintenance of books if accounts

No not required any books for composition dealer

Any section or circular details for above said matter.

See section 35

Thank you sir for your valuable answer.

Every REGISTERED PERSON shall maintain records at his principal place of business. Composition dealer may not be required to maintain detailed records but he has to maintain records. No circular exempting composition dealer from that has been issued.

yeah I agree with Mr. @ GS if you a registered person and not a composite dealer , then you must be maintained your books of accounts

Thank you everyone for valuable answer and time spend to answer the query.

As per Rule 56. Maintenance of accounts by registered persons.- 

[1] Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section [1] of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers and refund vouchers.

[2] Every registered person, other than a person paying tax under section 10, shall maintain the accounts of stock in respect of goods received and supplied by him, and such accounts shall contain particulars of the opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample and the balance of stock including raw materials, finished goods, scrap and wastage thereof.

Kindly read the clause 2 of Rule 56