Day 9 – 15 Days E-commerce Challenge: GST Record Keeping Section 35 CGST Act – Every e-commerce seller must maintain true and correct accounts of: Production or manufacture of goods Inward & outward supply of goods or services Stock of goods Input Tax Credit (ITC) availed Output tax payable & paid Multiple Business Locations – Maintain separate records for each location. Records can be kept electronically. Rule 56 CGST Rules – Additional records required: Imports, exports and reverse charge supp
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