Reproduce the list of additional accounts and records to be maintained by the person executing works contract under the provisions of rule 56(14) of…

CA Intermediate · Taxation · PYQS · May 2026
Reproduce the list of additional accounts and records to be maintained by the person executing works contract under the provisions of rule 56(14) of the CGST Rules, 2017.

Suggested Answer and Working Notes:

Additional accounts and records to be maintained by the person executing works contract are as follows: Names of the persons on whose behalf works contract is executedAddresses of persons on whose behalf works contract is executedDescription, value and quantity (wherever applicable) of goods/services received for the execution of works contractDescription, value and quantity (wherever applicable) of goods/services utilized in the execution of works contractDetails of payment received in respect of each works contractNames of suppliers from whom he received goods or services.Addresses of suppliers from whom he received goods or services.

Topics: Paper 3B: Goods and Services Tax

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