Account/Records Information Required By Whom?
Register of Goods Produced Account shoud contain detail of goods manufactured in a factory or production house Every assessee carrying out manufacturing activity
Purchase Register All the purchases made within a tax period for manufacturing of goods or provision of services All Assessee
Sales Register Account of all the sales made within a tax period must be maintained All Assessee
Stock Register This register should contain a correct stock of inventory available at any given point of time All Assessee
Input Tax Credit Availed This register should maintain the details of Input Tax Credit availed for a given tax period All Assessee
Output Tax Liability  This register should maintain the details of GST liability outstanding to be adjusted against input credit or paid out directly All Assessee
Output Tax Paid This register should maintain the details of GST paid for a particular tax period All Assessee
Other Records Specified Government can further specify by way of a notification, additional records and accounts to be maintained Specific Businesses as notified by the government

 

Accounts and Records Under GST Law
Accounts and Records Under GST Law

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