The Industrial Relations (Gujarat) Rules, 2021
Rule 58. Maintenance of account books by registered Trade Unions
Official text
Every registered Trade Union shall maintain the following books and registers to facilitate the audit of its accounts, namely – (a.) register of membership and subscription; (b.) register of receipts and disbursements of the general fund accounts; (c.) minutes books to record the proceeding of all the meetings; (d.) register of stocks, tools, and plant to show the furniture, fitting and valuable documents relating to the immovable property of the Trade Union; (e.) register of receipts and disbursements for the political fund (if there is a political fund); and (f.) a file of vouchers serially arranged; (g.) Machine numbered subscription receipt book.