A gst registered dealers accounting books not maintained sec 73,74 provision applicable in gst act.
Frah Saeed Answered question September 21, 2020
Sec 73 / 74 prima facie applicable for tax not paid / short paid or erroneously refunded or ITC wrongly availed / utilised. These Sections are not specifically for non maintenance of records. However if due to non maintenance there is non / short payment of tax / ITC excess availment Sec 73 / 74 will apply.
Anyways for non maintenance penalty will be levied.
Team Clearmytax.in
Frah Saeed Answered question September 21, 2020