Monthly stock and document register
A registered person who cannot account for his goods is assessed on them as if he had sold them, s.35(6), and the records that answer that charge have to be kept for 72 months from the due date of the annual return .
- 2 pages
- 96
- Word and PDF
- 13 September 2026
What it covers
- 1Monthly stock and document registers.35(1) · Rule 56(2) · Rule 56(4) · s.35(6)
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
Maintained by the client at each place of business; reviewed and initialled by the firm each month
STOCK AND DOCUMENT REGISTER
Registered person: [Registered person's name] · GSTIN: [Registered person's GSTIN] · Place of business: [Principal / Additional place — address] · Month: [Month of the register (MM/YYYY)]