Accounts maintenance requirement mandates registered persons to keep prescribed business records and enables tax determination for unaccounted supplies. Registered persons must maintain true and correct accounts at their principal place of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-and may keep records electronically as prescribed. Warehouse operators and transporters must maintain consignor, consignee and goods details. The Commissioner can require additional documents or permit alternative recordkeeping for specified classes. Persons above the prescribed turnover must obtain an accountant audit and submit audited accounts and reconciliation; failure to account triggers proper officer determination of tax on unaccounted supplies under the tax determination provisions.