Who are required to maintain Accounts and Records under GST ?

Section 35(1) of CGST Act, 2017

Every registered person shall keep and maintain, at his principal place of business,

as mentioned in the certificate of registration, a true and correct account of—

(a) production or manufacture of goods;

(b) inward and outward supply of goods or services or both;

(c) stock of goods;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) such other particulars as may be prescribed:

where more than one place of business is specified in the certificate of

registration, the accounts relating to each place of business shall be kept at such places of business

the registered person may keep and maintain such accounts and other particulars in electronic form in such manner as may be prescribed.