Maintenance of accounts: registered persons must keep comprehensive GST records and produce them on demand under rule obligations. Rule 56 requires registered persons to maintain true and correct accounts and supporting documents for supplies, imports, exports and reverse charge transactions, including invoices, challans and vouchers; to keep separate accounts for advances, input tax, tax payable and registers of tax invoices; to maintain stock accounts (except composition taxpayers) recording receipts, supplies, losses and balances; and to preserve records at declared places of business, allow electronic maintenance with digital authentication and logs, and produce accounts on demand.