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of <h1>Section 35 of Orissa GST Act: Maintain Accurate Business Records, Potential Consequences for Non-Compliance</h1> Section 35 of the Orissa Goods and Services Tax Act, 2017 mandates that every registered person maintain accurate accounts at their principal business location, detailing production, supply, stock, input tax credit, and tax payable. If multiple business locations exist, records must be kept at each site. Records can be maintained electronically. Warehouse operators and transporters must keep consignment records. The Commissioner may require additional records or allow alternative accounting methods. Businesses exceeding a turnover threshold must have accounts audited by a chartered or cost accountant. Non-compliance may result in tax determination by the proper officer under sections 73 or 74.
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