GST Practical Guides | Accounts & Records Maintenance under GST Act Edition 2023

GST Practical Guides | Accounts & Records Maintenance under GST Act – Edition 2023 is a comprehensive resource for professionals, practitioners, and businesses managing GST compliance. Accurate accounts and proper record maintenance are crucial for avoiding penalties, ensuring smooth audits, and facilitating input tax credit claims. The book covers all statutory requirements, including maintenance of invoices, bills of supply, credit/debit notes, electronic records, and other prescribed documents. It provides step-by-step guidance for organizing records, reconciling accounts, handling discrepancies, and preparing for audits. Practical tips, checklists, and examples help readers implement procedures correctly and efficiently. Updated for 2023, the guide reflects the latest amendments, notifications, and circulars issued under the GST Act, ensuring compliance professionals stay current. It is ideal for Chartered Accountants, GST practitioners, tax consultants, corporate compliance teams, and business owners seeking a practical and reliable resource for GST accounts and records maintenance.