| 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 |
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