Un registered dealer accounting books

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a small business gst registeration and it returns non applicable person
which type of accounting books maintained for daily transactions.
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Businesses having income Rs 2.5 lakhs or more or gross receipts from such business in any last 3 financial years amounting Rs 25 lacs or more compulsorily required to maintain Books of accounts as follows:
Cash book, Journal, Ledger, Bills issued, Bills of exp incurred.


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