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Accounts and other records.

Section 35 - Maharashtra SGST - ACCOUNTS AND RECORDS - GST - States - Section 35 - CHAPTER VIII ACCOUNTS AND RECORDS 35. (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of regis .....

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ticulars 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 business : Provided further that the .....

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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 class of taxable persons to m .....

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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 exceeds the prescribed limit sh .....

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