A registered person as per section 35 of the GST Act, 2017 is required to maintain proper accounts and records, and keep at his registered, principal place of business. Following are the records specified under this sect

CS Executive · Tax Laws and Practice · PYQS · June 2018
A registered person as per section 35 of the GST Act, 2017 is required to maintain proper accounts and records, and keep at his registered, principal place of business. Following are the records specified under this section are 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 as may be prescribed
(A) (i), (iii) and (iv)
(B) All the six as given in above
(C) (i), (ii), (iii) and (v)
(D) (i), (iii), (iv), (v) and (vi)

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic