Records to be maintained by Service Provider under GST

By | November 3, 2017
(Last Updated On: November 3, 2017)

Records to be maintained by Service Provider under GST

Is there any specific set of details to be maintained by a supplier of service?

Yes. As per Rule 56(13) of the CGST Rules, 2017, a supplier of service is required to maintain

  • quantitative details of goods used in provision of each service,
  • details of input service utilized and
  • services supplied.

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