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<h1>Maintenance of accounts: registered persons must keep comprehensive, authenticated records for taxable supplies and stock.</h1> Every registered person must maintain true and correct accounts and supporting documents for taxable transactions, including imports, exports and reverse-charge supplies, with specified vouchers and e-way bills. Persons other than those under section 10 must maintain detailed stock accounts and separate accounts for advances, tax payable and input tax credit, together with registers of invoices and related documents. Books must be kept at principal and additional places of business, may be electronic with edit logs and digital authentication, preserved for the statutory period, and produced on demand; agents, manufacturers, service suppliers and works contractors must keep specialised accounts relevant to their activities.
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