Section 44 ad

can a manufacture opt for section 44ad if turnover is less than 20lakhs?
Ans- yes

what types of books need to be mainteined by manufacturer?
Ans- Businesses covered under section 44AD are not required to maintain any books of accounts. 

can he use such books as record for GST as unregistered dealer?
Ans- Not required to maintain

Agreed with Mr. Sunil Kumar.

sir but purchase bills and sells bill is required to maintain

If you are Registered dealer under GST even if your Turnover is Below 20Lakhs. Then Yes you have to maintain the bills etc for sure.

But you can also opt for 44AD in that case as well under Income tax.

sir we are unregistered dealer having turnover less than 20 lakhs

If you are Unregistered Dealer then you need not to be worried about GST.

And for income tax purposes you could simply opt for 44AD.

thanks sir but we are currently maintaining sales and some purchase bills and we have no other expenses bills. it is very benefitial to go 44ad otherwise books of account is very complicated to maintain under income tax voucher, rent voucher etc right?

Absolutely. And that's why govt has introduced this Presumption Section to ease the Small businesses.

But for 44Ad he requires to file. ITR 4 , wherein ,Sundry debtors , Sundry creditors , stock , Cash bank are mandatory to show ,so you to maintain all this. record .

For 44AD presumption ITR 4S is required to be filed.

Earlier  it was  ITR4S  now its ITR 4 (sugam )  pleae confirm . 

Yes it ITR-4(S) has now become ITR-4(SUGAM). but it does not change it's purpose.

Need not to maintain books means you need not to maintain books as per Income tax Act which is you don't have any Legal Liability for this.

Also even if it is presumption business but this is A BUSINESS anyway which means there must be transactions and it must have been recorded as well on the basis of which you are supposed to file the return. This means if even you record the transaction on a simple Register (like Local Baniyas do) and file the return on basis of it, it would be sufficient compliance. Further, in general AO does not ask for the Books (only except in cases when he has reason to believe that Income has hidden or underreported etc.)

So Mr. Dharmik Vadgama you don't need to be very much worried about maintenance of PROPER BOOKS what is required is just you record the transaction on basis of which you are Presuming your Income.

and Thanks @ prasad nilugal for updating me.

Thanks. and Be Helpful to One Another!

what you have mentioned  above  is absolutly  correct sir  and  always  helpful  to  each other . 

Thats so good of you. Thanks. @ Prasad Nilugal.