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Accounts and other records.

Section 35 - Uttar Pradesh SGST - ACCOUNTS AND RECORDS - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 35 - CHAPTER VIII ACCOUNTS AND RECORDS 35. (1) Every registered person shall keep and maintain, at his principal place of business, as m .....

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nd paid; and (f) such other particulars as may be prescribed: Provided that 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 busines .....

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goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed. (3) The Commissioner may notify a .....

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e with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed. (5) Every registered person whose turnover during a financial year ex .....

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