Books and Records under GST regime

Last updated: 01 May 2020
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This guide explains the crucial requirements for maintaining books and records under the Goods and Services Tax (GST) regime in India. It details what records every registered person must keep, special provisions for agents, manufacturers, and transporters, and the consequences of non-compliance. The document also clarifies the retention period for these records, offering essential information for businesses to ensure accurate financial reporting and adherence to GST laws.

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Submitted by · Posted 01 May 2020 · Other files by CA Praveen Bisht · Report
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