Books and Accounts. (Section 48)

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....nbsp;    (a)  A monthly account specifying total output tax, total input tax and net tax payable or the excess tax credit due for carry forward.            (b)  Purchase records, showing details of purchases on which tax has been paid, purchases made without payment of tax, purchases made from an exempted unit and p....

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.... be relevant.            (e) Details of input tax calculations where the dealer is making both taxable and tax free sales.            (f)   Stock records showing stock receipts and deliveries and manufacturing records.           &n....

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....purchase in DVAT-30A                and record of Credit and Debit Note(s) relating to sale in DVAT-31A.]       (2)  The following records shall be maintained by a dealer having elected to pay tax under section 16, namely:            (a....