Section 35
Accounts and other records
In force
Section 35. Accounts and other records.
(1) Every registered person shall keep and maintain, at his principal place of business, 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-35.html
- Source confidence: Pending verification
Quick facts
- Section
- 35
- Chapter
- VIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 3