Gst department notice issued sec 67 provision accounting records submit time 15days limit after accounting records not submitted best of jergement treatment show in notice. question: dealer accounting records submit compulsory.
I think the notice issued to you is not as per Law . First of all Notice under section 67 in For m INS-01 is issued under Inspection, Search & Seizure. So it's an Search warrant where the proper officer inspect the place of Business. Now kindly check the Notice once again for its legalities in Law : 1. The Notice must be issued by the proper officer not below the Rank of Joint Commissioner. 2. If it's is issue from Center then check DIN is mentioned therein.
Now as far as accounting record to be maintained, yes as per Section 35 of CGST Act , every registered person need to maintain details as : 1. production or manufacturing of goods. 2 Inward & outward supply details, 3stock, 4. input output tax details etc.
I think you must have reced. notice under section 65 , under notice form ADT 01 , it's Notice issue 15 days prior to conduct audit .
si kindly check the Notice once again.
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