Answer

1. F

   Facts

   A simple daily register has the date, bill numbers used, total cash sales, total UPI and card sales, and the tax in those sales. Total it at day end and match it with cash in hand and UPI settlement.

2. P

   Provisions and law

   • Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
   • Rule 56, CGST Rules 2017Details of records: supplies, stock, advances, tax paid, ITC and names of suppliers and buyers, kept at each place of business
   • Rule 46, CGST Rules 2017Contents of a tax invoice and the rule for small value supplies to unregistered buyers
3. A

   Analysis

   Sec 35 and Rule 56 do not fix a format, but they require true and correct accounts. A daily row per day works well for a small shop. Example: 14 March, bills 1201 to 1268, cash ₹9,400, UPI ₹14,600, tax at 5 percent and 18 percent split as per bills. Matching UPI with the bank settlement each day catches errors early.

4. C

   Conclusion

   1. 1Make columns: date, bill from and to, cash, UPI, card, taxable value, tax by rate.
   2. 2Fill it at closing time each day.
   3. 3Match cash with the drawer and UPI with the app or bank.
   4. 4Total weekly and monthly for GSTR-1 and GSTR-3B.
   5. 5Keep the register safe for 72 months after the annual return due date.

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