A person running is a small kirana stores trading of taxable and exempted goods sales turnover upto 20 lacs September,2019.( April to September,2019)
Which type of maintained account books
1. If A person registered in gst act
2. If a person not registered in gst act.
Case No.1. If A person registered in gst act
If person register GST after getting sales upto 20 lacs in Sep 2019. Then Once register in GST he needs to maintained the following :
1. Sales Books
2. Purchase Books
4. GST Filling - GSTR 3 B & GSTR 1.
Case No.2. If A person not registered in gst act after 20 lacs in Sep 2019 but below 40 lacs in Mar 2020.
Then books of accounts is not required at all.
Thanks and Regards
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