> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/cleartax-learn/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/cleartax-learn/accounts-and-records-documentation/basics-of-accounts-and-records.md).

# Basics of Accounts and Records

## Accounts & Registers

{% embed url="<http://cleartax.in/s/accounts-and-records-under-gst>" %}

## CGST Rules for Accounts & Records

{% embed url="<http://cleartax.in/s/cgst-rules-chapter-7-accounts-and-records>" %}

## How to pass Accounting entries

{% embed url="<http://cleartax.in/s/accounting-entries-under-gst>" %}

## Court Proceedings & Presumption of Documents

{% embed url="<http://cleartax.in/s/presumption-of-documents-in-gst-proceedings>" %}