We all know the importance of the maintenance of the accounts under GST. The provisions related to the maintenance of the accounts are given in Section 35 of the CGST Act, 2017 and Chapter VII of the CGST Rules 2017. Here I want to throw some light on some important provisions under GST which in my opinion are generally overlooked by us but such are very important to follow otherwise we will be in trouble in future.
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https://taxguru.in/income-tax/important-provisions-related-maintenance-accounts-gst.html