Section 35: Accounts and other records

Q: What does Section 35 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 35 SGST pertains to "Accounts and other records". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 35 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs accounts and other records. As verified on 19 May 2026.

Q: Is Section 35 SGST still in force?

Yes, Section 35 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 35 SGST?

धारा 35 SGST is the Devanagari Hindi reference for Section 35 of the The State Goods and Services Tax Act, 2017 (Model). Section 35 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs accounts and other records. As verified on 19 May 2026.

Q: What is Dhara 35 SGST?

Dhara 35 SGST is the Roman Hindi reference for Section 35 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 35 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs accounts and other records. As verified on 19 May 2026.

Q: How to cite Section 35 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 35, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 35 (India).

Law on Tips Editorial Board

(1)

Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of-

(a) production or manufacture of goods;

(b) inward and outward supply of goods or services or both;

(c) stock of goods;

(d) input tax credit availed;

(e) output tax payable and paid; and

(f) such other particulars as may be prescribed:

(2)

Every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as may be prescribed.

(3)

The Commissioner may notify a class of taxable persons to maintain additional accounts or documents for such purpose as may be specified therein.

(4)

Where the Commissioner considers that any class of taxable persons is not in a position to keep and maintain accounts in accordance with the provisions of this section, he may, for reasons to be recorded in writing, permit such class of taxable persons to maintain accounts in such manner as may be prescribed.

(5)

Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

[Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.] [Substituted by Punjab Act No. 1 of 2019, dated 8.1.2019.]

(6)

Subject to the provisions of clause (h) of sub-section (5) of section 17, where the registered person fails to account for the goods or services or both in accordance with the provisions of sub-section (1), the proper officer shall determine the amount of tax payable on the goods or services or both that are not accounted for, as if such goods or services or both had been supplied by such person and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of such tax.