Requirement of State wise p/l u/s 65, Goods and Services Tax - GST

[Anuj Bansal]

Can a assesses be compelled to submit state wise p/l for purpose of audit u/s 65 in case of multi state registration company. As per Section 35 and Rule 56 which illustrate records to be maintained under GST, there is no requirement for state wise p/l. More over there are many transactions which are accounted at head office level.

Posts / Replies

[Ganeshan Kalyani]

In my view no. However it can be maintained voluntarily by each state.