GST Accounts and Records

Records to be Maintained under GST

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Records to be Maintained under GST

GST Laws in India mandate that all taxable persons under GST maintain records and accounts in a specified manner. In this article, we look at the list of records to be maintained under GST in detail.

Place of Business

Under GST, the “place of business” includes:

  • A place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
  • A place where a taxable person maintains his books of account; or
  • A place where a taxable person is engaged in business through an agent, by whatever name called;

Under GST, all registered taxpayers are required to maintain certain documents at their place of business.

Documents to be Maintained

Under GST, all registered taxpayers are required to maintain the following accounts and records at the principal place of business:

  • Details of production or manufacture of goods;
  • Details of inward and outward supply of goods or services or both;
  • Stock of goods;
  • Input tax credit availed;
  • Output tax payable and paid;
  • Any other particulars as may be prescribed:

In case of more than one place of business, then the accounts relating to each of the place of business must be kept at that place of business. Accounts and records under GST can be kept in both electronic or book format.

GST Accounts & Records Maintenance
GST Accounts & Records Maintenance

Mandatory Documents Maintenance Requirement

All transporters and owners or operators of warehouse or godown or any other place used for storage of goods are required to maintain records of the consigner, consignee and other details of the goods held/transported by them, whether the person is registered or not. Further, transporters and owners of godown or warehouse are also required to obtain registration under GST (Know more).

How Long Accounts Have to be Maintained under GST?

All registered taxpayers are required to maintain the book of accounts and other records for a period of 6 years from the due date of filing of annual return for the year. In case the taxpayer is involved in an appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, then all the accounts and books must be maintained for a period of one year after final disposal of such appeal or revision or proceedings or investigation, or for 6 years, whichever is later.

Continue to learn about maintaining accounts under GST in this article.

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