Question ID :
41034
HSN code
It has been made compulsory to mention HSN Code wef April/May 2021. Whether it is necessary to maintain stock records also as it is asking for Quantity also
Posted by
Mahesh Kumar
on
May 01, 2021
Filed Under
GST
Respected Sir,
Section 35 of the CGST Act, 2017 has cast the responsibility on the registered person to maintain specific records which specifically includes Stock Register (Inventory Register).
If there any further quiery, We shall be glad to offer any further guidance or clarification sought from us.
Thanking You
Posted by
GAURAV SHARMA on
May 05, 2021
Answer ID :
81107
Yes, It is mandatorily required to maintain as per section 35 of CGST Act,2017.
Posted by
CA. JHA SHANKAR KUMAR on
May 13, 2021