# 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>" %}