Does a manufacturer under the composition scheme need to maintain details of accounts of every supply received and made?

No, the requirement to maintain detailed
accounts of stocks in respect of goods received and
supplied, work in progress, lost, destroyed etc. does not
apply to a manufacturer under the composition scheme.
Such a person shall maintain a true and correct account of
production or manufacture of goods, inward and outward
supply of goods, stock of goods, tax payable and paid.