What documents are to be maintained and kept in registered place of business and to be presented before GST department in any proceedings?

Section 35 of the CGST Act, 2017 lists the documents to be maintained by a registered person. As per the section, 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—

• production or manufacture of goods;
• inward and outward supply of goods or services or both;
• stock of goods;
• input tax credit availed;
• output tax payable and paid; and
• such other particulars as may be prescribed

The list of documents which have been prescribed has been provided in Rule 56 of CGST Rules , 2017, which provides for certain documents including account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge, accounts of stock etc. The above documents along with original invoices of supply and purchases, are required to be maintained and produced in case of any proceedings before authorities.