☐ Have all six categories of records been maintained? ☐ Is principal place of business record-location consistent with registration? ☐ Are records true and correct? ☐ Have Rule 56-58 framework been observed? ☐ For warehouse / transporter,…
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☐ Have all six categories of records been maintained? ☐ Is principal place of business record-location consistent with registration? ☐ Are records true and correct? ☐ Have Rule 56-58 framework been observed? ☐ For warehouse / transporter,…
Section 35 records compliance — checklist (19 items)
Section 35 records compliance — checklist (19 items)
☐ Have all six categories of records been maintained?
☐ Is principal place of business record-location consistent with registration?
☐ Are records true and correct?
☐ Have Rule 56-58 framework been observed?
☐ For warehouse / transporter, has sub-s. (2) framework been applied?
☐ For electronic records, has Rule 57 audit-trail been observed?
☐ Has coordination with s. 36 retention been done?
☐ For FY 2020-21 onwards, has self-certified GSTR-9C been filed?
☐ For sub-s. (6) deemed-supply allegations, has substantive defence been built?
☐ Has Mafatlal procedural-fairness framework been applied?
☐ Has Bharti Airtel substance-over-form discipline been applied?
☐ Has Mohit Minerals constitutional framework been applied?
☐ Has Calcutta Discount Co. jurisdictional discipline been observed?
☐ Has Vatika prospective-operation been applied?
☐ Has stock-physical verification been done periodically?
☐ Has electronic-records backup discipline been maintained?
☐ Has coordination with broader compliance framework been done?
☐ Has documentary trail been preserved?
☐ Has the file been reviewed for audit-defensibility?
Worked examples — five live scenarios
Example 1 — Comprehensive records framework
Facts: Manufacturer maintains production register, inward + outward supply registers, stock register, ITC + output-tax registers.
Analysis: Sub-s. (1) compliance. Rule 56-58 operational. For e-invoicing taxpayers, integrated framework. Coordinated with s. 36 retention.
Result: Standard compliance framework.
Example 2 — Stock-difference deemed supply
Facts: Physical verification shows 100 units less than records. Officer applies sub-s. (6).
Analysis: Sub-s. (6) — unaccounted goods deemed supplied. Tax payable + interest + penalty. s. 73 / 74 mutatis mutandis. Practitioner defence — substantive reasons for difference (e.g., normal wastage; reconciliation in process); Mafatlal + Bharti Airtel framework.
Result: Substantive defence framework operative.
Example 3 — FA 2021 audit removal
Facts: Taxpayer with FY 2021-22 turnover Rs. 10 cr.
Analysis: Post-FA 2021 — CA / CMA audit no longer mandatory. Self-certified GSTR-9C under s. 44. Practitioner discipline — comprehensive reconciliation + self-certification.
Result: Post-FA 2021 self-certification framework.
Example 4 — Warehouse records
Facts: Unregistered warehouse storing goods of various consignors.
Analysis: Sub-s. (2) — even unregistered warehouse must maintain consignor / consignee / goods records. Rule 58 framework. Practitioner advice — comprehensive records.
Result: Sub-s. (2) framework operative for unregistered.
Example 5 — Electronic records audit-trail breach
Facts: Department alleges electronic records tampering.
Analysis: Rule 57 — audit-trail discipline. Tampering allegations require documentary verification. Practitioner defence — system audit-trail + backup discipline. Bharti Airtel substance-over-form framework.
Result: Documentary defence framework.
Planning and litigation strategy
Litigation defence
Cross-references