Recordkeeping obligations for jewellery dealers require daily separate records and multi-year preservation with electronic option.

Assessees in jewellery must maintain a daily stock account with separate records for receipt and sale of manufactured and traded articles, including job worker receipts and first-time sales from registered premises, maintained on a weight and caratage basis; traded articles must record value at purchase. All such records are to be preserved for five years after the relevant financial year, and may be kept electronically if each page is authenticated by a digital signature.

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