A registered person as per section 35 of the CGST Act, 2017 is required to maintain proper accounts and records and keep at his registered, principal place of business. Find out from the following list of records which r

A registered person as per section 35 of the CGST Act, 2017 is required to maintain proper accounts and records and keep at his registered, principal place of business. Find out from the following list of records which records are being specified under this section required to be maintained by the registered person: (i) Production or manufacturing of goods (ii) Inward and Outward supply of goods or services or both. (iii) Stock of goods (iv) Input credit availed (v) Output tax payable and paid (vi) Such other particulars/records as may be prescribed