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Thursday, April 20, 2017

Accounts and Records – Draft GST Rules

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ACCOUNTS AND RECORDS – 1. 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 relevant documents, including invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills.

April 20, 2017 at 11:55AM

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from editor

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