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<h1>Accounts and records require registered persons to maintain prescribed GST books; officer may determine tax on unaccounted supplies.</h1> Section 35 requires registered persons to keep true and correct accounts at the principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; accounts for each registered place must be maintained there and may be kept electronically. Warehouse operators and transporters must maintain prescribed consignor/consignee records. The Commissioner may require additional accounts or permit alternative record-keeping for specified classes, and the proper officer may determine tax on goods or services not accounted for, applying assessment provisions mutatis mutandis.
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