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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Jharkhand GST Act 2017 mandates detailed record-keeping for businesses, including audits for high turnover. Electronic records permitted.</h1> Under the Jharkhand Goods and Services Tax Act, 2017, every registered person must maintain accurate accounts at their principal business location, detailing production, supply, stock, input tax credit, and output tax. If multiple business locations are registered, records must be kept at each site. Records can be maintained electronically. Warehouse operators and transporters must keep records of goods and consignment details. The Commissioner may require additional documentation from certain taxable persons or permit alternative record-keeping methods. Those exceeding a turnover threshold must have their accounts audited. Non-compliance may lead to tax determination as if unaccounted goods or services were supplied.
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