Accounts & Records – Section 35 – CGST Act 2017

ACCOUNTS & RECORDS – SECTION 35 – CGST ACT 2017- GST SERIES – PART 23 1. Maintenance of accounts and records is one of the important compliance under the GST Act. The term books of accounts include all the records maintained in respect of money, sales, purchases, assets, liabilities, and items of cost. Section 35 […]

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