Accounts and records requirement: registered persons must maintain prescribed accounts and face audit and tax determination for unaccounted supplies. Registered persons must keep true and correct accounts at their principal place of business documenting production, supplies, stock, input tax credit, output tax and other prescribed particulars; storage operators and transporters must maintain consignor and consignee records. Accounts may be maintained electronically in prescribed form. Persons exceeding the prescribed turnover limit must obtain an audit by a chartered or cost accountant and submit audited accounts and reconciliation statements. The Commissioner may require additional accounts or permit alternative maintenance for specified classes, and the proper officer may determine tax on supplies not accounted for, applying tax determination and recovery provisions mutatis mutandis.