Accounts and records: Registered persons must maintain prescribed business accounts and face assessment if omissions occur. Registered persons must maintain specified accounts at the principal place of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-with accounts for multiple places kept at their respective locations and permitted in prescribed electronic form; warehouse operators, storage owners and transporters must keep consigner/consignee and goods records; the Commissioner may require additional accounts or permit alternate methods for certain classes; prescribed turnover thresholds trigger mandatory audit and submission of audited accounts and reconciliation; failure to account for supplies enables the proper officer to determine tax on unaccounted supplies applying assessment provisions mutatis mutandis.