Page 5 - Ch13_ ACCOUNTS, RECORDS & E-WAY BILL

CCP 13.01.04.00
Mr. Harsh Manjula is engaged in the business of works contract services and request your guidance as

to specific records required to be maintained by him under GST law, if any. [Study Mat]
Answer :-
As per rule 56(14) of CGST Rules, Mr. Harsh Manjula, being a registered person executing works contract,
shall keep separate accounts for works contract showing:-

a) The names and addresses of the persons on whose behalf the works contract is executed,
b) Description, value and quantity (wherever applicable) of goods or services received for the execution of
works contract,
c) Description, value and quantity (wherever applicable) of goods or services utilized in the execution of

works contract,
d) The details of payment received in respect of each works contract and
e) The names and addresses of suppliers from whom he received goods or services.

CCP 13.01.05.00
Chill Chain Cold is operating cold storage warehouse and seeks your guidance on the GST accounts and
records to be maintained by them in terms of Section 35. [Study Mat]
Answer :-

Ü Chill Chain Cold shall maintain records of the consigner, consignee and other relevant details of the goods
in the prescribed manner.
Ü Chill Chain Cold shall also maintain books of accounts for the period for which particular goods remain in
the warehouse, including the particulars relating to dispatch, movement, receipt, and disposal of such
goods.

Ü Chill Chain Cold shall store the goods in such manner that they can be identified item-wise and owner-wise
and shall facilitate any physical verification or inspection by the proper officer on demand.

CCP 13.01.06.00
Mr. X is of the view that records are to be mandatorily maintained manually only. You are required to
examine the view taken by Mr. X? [Study Mat]
Answer :-
Ü The view taken by Mr. X is not valid in law.

Ü Books of account include any electronic form of data stored on any electronic device.
Ü The registered person may keep and maintain such accounts and other particulars in electronic form
stored on any electronic device and shall be authenticated with digital signature.

Ü The registered person maintaining electronic records shall produce the details thereof as and when
required by the proper officer.
Ü If the accounts and records are stored electronically by any registered person, he shall provide the details
of such files, passwords and explanation for codes used for access and any other information which is
required for such access along with a sample copy in print form of the information stored in such files.

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