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of <h1>Businesses Under West Bengal GST Act Must Keep Detailed Accounts; Non-Compliance May Trigger Sections 73 or 74 Assessments</h1> Under the West Bengal Goods and Services Tax Act, 2017, every registered person must maintain accurate accounts at their principal business location, including details on goods production, supply, stock, input tax credit, and output tax. If multiple business locations exist, records must be kept at each. Records can be maintained electronically. Warehouse operators and transporters must keep consignment records. The Commissioner may require additional documentation for certain taxable persons or allow alternative record-keeping methods. Businesses exceeding a turnover threshold must undergo an audit. Failure to maintain proper accounts may result in tax assessments as per sections 73 or 74.
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