Introduction of Accounts and other records This Section mandates the upkeep and maintenance of records, at the place(s) of business, in electronic or other forms. Furnishing of an audited statement of […]
GST-Goods and Service Tax - 207. page
Goods and Services Tax Act – GST Law
Accounts and other records
Accounts and other records (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 […]
Maintenance of accounts by registered persons.
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 […]
Generation and maintenance of electronic records
Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to […]
Rule 55: Transportation of goods without issue of an invoice
Rule 55: Transportation of goods without issue of an invoice
Details for invoice/DN/CN raised to an ISD
Details for invoice/DN/CN raised to an ISD
Invoice by a banking company, financial institution including an NBFC
Invoice by a banking company, financial institution including an NBFC
Rule 54(4), 54(5)
Rule 54(4), 54(5)
Payment Voucher: Rule 52
Payment Voucher: Rule 52
Payment Voucher: Rule 53
Payment Voucher: Rule 53