Accounts and Records IN GST

Reading Time: 6 minutesAccounts and records in GST,  Section 35 of the CGST Act,2017and Rules 56, 57 and 58 of CGST Rules, 2017 “Accounts and Records” provide that every registered person shall keep and maintain all records at his principal place of business. Further, irrespective of whether he is a registered person or not, the responsibility to maintain
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