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Obligation of registered persons towards the proper officer - GST Ready Reckoner - GSTExtract Obligation of registered persons towards the proper officer (i) Every registered person shall, on demand, produce the books of accounts which he is required to maintain under any law for the time being in force. [Rule 56(18) of CGST Rules] (ii) The registered person maintaining electronic records shall produce, on demand, the relevant records or documents, duly authenticated by him, in hard copy or in any electronically readable format. [Rule 57 (2) of CGST Rules] (iii) Where the accounts and records are stored electronically by any registered person, he shall, on demand, provide the details of such files, passwords of such files and explanation for codes used, where necessary, for access and any other information which is required for such access along with a sample copy in print form of the information stored in such files. [Rule 57(3) of CGST Rules] (iv) Make available the records to the proper officer In accordance of section 71(2) of CGST Act , every person in charge of place business shall, on demand, make available to the officer authorised under sub-section (1) of section 71 of CGST Act or the audit party deputed by the proper officer or a cost accountant or chartered accountant nominated under section 66 of CGST Act - such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed; trial balance or its equivalent; statements of annual financial accounts, duly audited, wherever required; cost audit report, if any, under section 148 of the Companies Act, 2013 (18 of 2013); the income-tax audit report, if any, under section 44AB of the Income-tax Act, 1961 (43 of 1961); and any other relevant record, for the scrutiny by the officer or audit party or the chartered accountant or cost accountant within a period not exceeding 15 working days from the day when such demand is made, or such further period as may be allowed by the said officer or the audit party or the chartered accountant or cost accountant. (v) Except when goods are lost stolen, destroyed, written off or disposed of by way of gift or free sample. if the registered person fails for the goods and/or services as specified in section 35 , the proper officer shall determine the amount of tax payable on the good or services or both that are not accounted for a, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74 as the case may be shall mutatis mutandis, apply for determination of such tax. [Section 35(6)]
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