Bookkeeping is the daily capture of purchases, sales, receipts, payments, and journals in a ledger that can be reconciled. Without it, GST returns, TDS, and the year-end statements are assembled from memory and bank statements — which is when mismatches begin.
We maintain the books on Tally or the client’s existing stack, keep voucher files in order, and close each month with a trial balance that the GST and payroll workings can use without a second reconstruction.