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Additional documents & records to be maintained by registered person Sec 35(3) read with rule 56 - GST Ready Reckoner - GSTExtract Additional documents records to be maintained by registered person Additional records to be maintained by registered persons Separate records by agent referred in section 2(5) of CGST Act, 2017 [ Rule 56(11) of CGST Rules ] particulars of authorization received by him from each principal to receive or supply goods or services on behalf of such principal separately; particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal; particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal; details of accounts furnished to every principal; and tax paid on receipts or on supply of goods or services effected on behalf of every principal. Separate records maintained by manufacturer of goods [ Rule 56(12) of CGST Rules ] monthly production accounts showing quantitative details of raw materials or services used in the manufacture, and quantitative details of the goods so manufactured including the waste and by products thereof. Special procedure to be followed by a registered person engaged in manufacturing of the goods - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule [ w.e.f. 01 st January, 2024 Notification No. 30/2023 Central Tax Dated 31st July 2023 ] ( Such notification Rescind by Notification No. 03/2024- Central Tax Date 05.01.2024 ] Special procedure to be followed by a registered person engaged in manufacturing of the goods - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule. [ w.e.f. 04.04.2024 vide Notification no. 04/2024- Central Tax dated 05.01.2023 ] Separate records to be maintained by supplier of services [ Rule 56(13) of CGST Rules ] The quantitative details of goods used in the provision of services, details of input services utilised and the services supplied. Separate records to be maintained by works contractor [ Rule 56(14) of CGST Rules ] the names and addresses of the persons on whose behalf the works contract is executed; description, value and quantity (wherever applicable) of goods or services received for the execution of works contract; description, value and quantity (wherever applicable) of goods or 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 has received goods or services.
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