Records to be Maintained under GST

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GST Laws in India state that all those who have registered under GST will have to maintain all the records and accounts in a specified manner. GST records retention has to be for a period of 6 months.  Here is a list of all the records which one has to maintain under the GST:

Place of Business

Under GST the ‘place of business’ includes:

  • Place where business if ordinarily performed and includes a warehouse, go down or any place where taxable person will store goods, receive gods, supplies and services.
  • Place where taxable person maintains all the accounts in his book
  • Place where taxable person is engaged with the help of agent, by whatever name


Under GST all the registered taxpayers are required to have record of documents at the place of business.


Documents which have to be Maintained


Under GST, registered taxpayers will have to maintain the accounts and records of documents listed below at the principal place of business:


  • Details regarding manufacture or production of goods
  • Details of outward and inward supply of goods and services
  • Stock details
  • Input tax credit
  • Output tax payable or paid
  • Any other particulars as prescribed


If there is more than one place of business, the account of each of the place of business should be kept the location of business. GST Records retention can be kept both electronically or in book format.


Mandatory Documents Maintenance Requirement


Owners or operators and transporters of go down or warehouse or any other place where different places will be used for storage of goods which are required to maintain records of consigner. Consignee and other details of goods held or transported, whether person is registered or not.


What is the period for which GST record retention has to be done

All the registered taxpayers will have to maintain the book of accounts and all other records for time of 6 years from the due date. If taxpayer is involved in appeal or revision or any other proceedings before any Appellate Authority or Revisional Authority or Appellate Tribunal or court, then all of the accounts and books should be maintained for period or one year after the final disposal of any such appeal or revision or investigation or proceedings or for time of 6 years, whichever is later.