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Keep the invoice, proof of goods movement and receipt, and bank proof of payment for each purchase. Store them for at least the record-keeping period.
GST
Documents to keep for every purchase
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Provisions
Sec 16(2), CGST Act 2017; Sec 35, CGST Act 2017; Sec 36, CGST Act 2017
Analysis
Sec 16(2) conditions are easier to prove with documents made at the time. Sec 36 asks you to keep records for 72 months after the annual return due date. Example: for each truckload, keep the purchase order, invoice, e-way bill, lorry receipt, goods receipt note, stock entry and bank payment. A tidy file can turn a Rule 86A block into a quick release.
Close
- Make a standard purchase checklist for staff.
- Scan and file documents by supplier and month.
- Match invoices with GSTR-2B monthly.
- Pay suppliers only by bank.
- Keep records for 72 months after the annual return due date.
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