Requirement for maintenance of records under Section 35 and Rule 56:
- Input Tax Credit availed and Output tax payable and paid. (along with register of tax invoice, credit notes, debit notes, delivery challan issued or received.)
- Separate account of advances received, paid and adjustments made thereto.
- Names and addresses of the suppliers from whom supplies have been received and recipients to whom supplies have been made.
- The complete address of all the premises where goods are stored by a registered person