Accounts & Records Rules require manufacturers, agents, work-contractors, transporters to maintain detailed accounts

Final ‘Accounts & Record Rules’ require every registered person to maintain true and correct account of goods / services imported / exported / supplies under reverse charge mechanism along with relevant documents viz. invoices, bills of supply, delivery challans, credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchers and e-way bills; Particulars of (a) names and complete addresses of suppliers from whom he has received goods / services cha...