Unregistered dealer books

Keertikumar Patel (89 Points)

22 January 2021  
mr.x is an unregistered dealer with firm name xyz.
1. whether mr.x need to show books of accounts to any authority quarterly or annually ( or he is completely disconnected with gst department)

2. legally how many years he need to keep his books of accounts.

3. can he change his firm name at any time and any number of times?