Ms. Aruna Pathak is engaged in the business of works contract services and seeks your guidance as to specific records required to maintained by her under GST laws.

Ms. Aruna Pathak, executing works contract shall keep separate accounts for works contract showing - The names and addresses of the persons on whose behalf the works contract is executed; Description, value and quantity (wherever applicable) of goods / services received for the execution of works contract; Description, value and quantity (wherever applicable) of goods / services utilized in the execution of works contract; The details of payment received in respect of each works contract; and The names and addresses of suppliers from whom he received goods or services.