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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VII  -  ACCOUNTS AND RECORDS
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Related Sections / Notifications / Case Laws

Section 2 of CGST Act - Definitions


Section 10 of CGST Act - Composition levy.


Section 35 of CGST Act - Accounts and other records.


Section 36 of CGST Act - Period of retention of accounts.


Rule 58 of CGST Rules - Records to be maintained by owner or operator of godown or warehouse and transporters.


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