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.
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