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<h1>Businesses Must Maintain Accurate GST Records per Puducherry GST Act 2017, Including Electronic Options and Audits for High Turnover</h1> Under the Puducherry Goods and Services Tax Act, 2017, every registered person must maintain accurate accounts at their principal place of business, including details of production, supply, stock, input tax credit, and output tax. If multiple business locations exist, records must be kept at each site. Records can be electronic. Warehouse operators and transporters must maintain consignment records. The Commissioner can require additional records or allow alternative accounting methods for certain taxable persons. Those exceeding a specified turnover must have accounts audited. Failure to maintain proper accounts may result in tax determination by authorities, applying relevant provisions for tax recovery.