Additional Accounts

The following additional accounts are to be maintained by every regsitered persons :

  • Good or services imported or exported;
  • Suplies attracting reverse charge along with documents(including invoices,bill of supply,delivery challans, credit notes,debit notes,receipt vouchers,payment vouchers,refund vouchers and e-way bills) ;
  • Accounts of stock for each commodity received and supplied ;
  • Advances received, paid and adjustments thereto;
  • Tax payable on reverse charge basis;
  • Tax Payable, Tax collected and paid,input tax,input tax credit claimed, together with a register of tax invoice,credit note,debit note,delivery challan issued or received during any tax period;
  • Names and complete addresses of suppliers from whom he has received the goods and services;
  • name and adresses of persons to whom he has supplied the goods and services and
  • the complete address of the premises where goods are stored by him,including goods stored in transit along with particulars of the stock stored therein.