GST INDIA Biz
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Rule 61 : Contents of main file

Rule 61 : Contents of main file

The main file shall be kept in the following order and it shall be maintained as permanent record till ordered to be destroyed under the rules –

(a) index;

(b) order sheet;

(c) final order or judgment;

(d) Form of appeal or petition, as the case may be, together with any schedule annexed thereto;

(e) counter or reply or objection, if any;

(f) oral evidence or proof of affidavit;

(g) evidence taken on commission;

(h) documentary evidence; and

(i) written arguments.