Accounts and records: Registered persons must maintain prescribed business accounts; failure permits tax determination and recovery provisions. Every registered person must maintain at the principal place of business true and correct accounts of production or manufacture, inward and outward supplies, stock, input tax credit availed, output tax payable and paid, and other prescribed particulars, with electronic record-keeping permitted as prescribed. Owners or operators of storage facilities and transporters must maintain prescribed consignment records. The Commissioner may require additional accounts or permit alternative methods for specified classes. Persons exceeding the prescribed turnover must obtain an audit and submit audited accounts and reconciliation; failure to account for supplies permits tax determination on unaccounted supplies with recovery provisions applying mutatis mutandis.