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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered Persons Must Keep Detailed Tax and Stock Accounts Under Rule: Invoices, Vouchers, and Digital Records Required</h1> Registered persons must maintain accurate accounts of goods and services imported, exported, or subject to reverse charge tax, including relevant documents like invoices and vouchers. They must also keep stock accounts detailing openings, receipts, supplies, and losses. Separate accounts for advances, tax payable, and input tax credit are required. Records should include supplier and recipient details, and goods storage locations. Manufacturing and service providers must maintain production and service accounts, respectively. Works contracts require separate records. Accounts can be electronic, authenticated digitally, and preserved as per legal requirements. Carriers and agents must maintain accurate records and produce them when required.
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