Accounts and Records: registered persons must maintain comprehensive GST accounts, face audit and tax determination for unaccounted supplies. Registered persons must maintain accurate accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; accounts for each business location must be kept locally and may be maintained electronically as prescribed. Warehouse operators and transporters must maintain prescribed consignment records. The Chief Commissioner may require additional records or permit alternative maintenance methods. Persons above the prescribed turnover must obtain a statutory audit and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply tax determination provisions mutatis mutandis.