Documents and Records to be maintain after getting Gst Number under Gst
ACCOUNTS, RECORDS & DOCUMENTS TO BE MAINTAINED Under GST
Various Records to be maintained:
Sr. No.         Description
- Finished goods Inventory Register – Details of Op. Stock, goods manufactured, purchased, goods sold/removed, given free, bye products and closing stock, HSN
- Raw Materials/Packing Materials Inventory Register – Details of Op. Stock, purchased, goods sold/removed and closing stock, lost damaged, given free, HSN
- Scrap/wastage Details – Details of opening stock, generated, removed, and closing stock
- Input Tax Credit Register – Invoice No., Date, Supplier’s Name, address, GSTIN, Taxable Value, Tax, Total, accounting head. HSN
- Invoices for a regular outward taxable supply
- Invoices for exports
- Invoices for Schedule I Supply
- Invoices for Cross Charging (supplies to distinct persons)
- Invoices for inward supplies received from un-registered persons
- Bill of supply for an outward exempt supply
- Payment Voucher (for payments made to suppliers of inward supplies liable for RCM)
- Advance Receipt Voucher (When an advance is received)
- Refund Voucher (When an advance is refunded)
- Delivery challan (for movement of goods other than for supply)
- Delivery challan (for job work)
- Credit Note
- Debit Note
- Tax Ledger Accounts
- Suppliers Details
- Customers/Clients’ details
- Details of premises where goods are stored
- Check that the above records are maintained at the such respective place of business in case of more than one place of business as per the registration certificate
Check if there is a specific SOP maintai
List of documents –Accounts, Records Documents to be maintained under Gst