Which type of accounting books maintained
Trader registered in gst act
Trader un registered in gst act.
Frah Saeed Answered question May 28, 2020
For accounts and other records required to be maintained by a trader registered under GST Law refer to Section 35 of the CGST Act read with Rule 56 and 57 of the CGST Rules..
In case of unregistered trader, basic accounting records like ledger, cash book, bank book, purchase bills, sale bills, vouchers etc need to be maintained for use for income tax purposes.
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Frah Saeed Answered question May 28, 2020