(a) a monthly VAT 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 purchases made from outside the State. Original tax invoices for purchases on which tax has been paid and invoices for purchases made without payment of VAT ,shall all be retained date wise ;
(c)
sales records showing separately sales made at different tax rates, zero–rated taxable sales and tax-free sales and
copies of VAT invoices related to taxable sales and invoices related to tax free sales ,shall be retained datewise and in numerical order ;
(d) record of inter-state sales and inter-state transfer of goods,
including that of goods sent for job work, supported by statutory declarations and such other evidence as may be relevant.
(e) details of input tax calculations, where the taxable person is making both taxable and tax free sales ;
(f) stock records showing stock receipts and dispatches and stock of manufactured goods ;
(g) order records and delivery challans, wherever applicable;
(h) annual accounts including trading, profit and loss accounts and the balance sheet ; and
(a) details of the goods purchased and sold by him; and
(b) cash book, daybook, ledger, invoice or bill books and purchase vouchers.