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<h1>GST Rule 56: Maintain Accurate Records for Goods, Services, and Tax Details; Preserve as per Section 36 Requirements.</h1> Registered persons under the Central Goods and Services Tax Rules, 2017 must maintain accurate accounts of goods and services, including imports, exports, and reverse charge supplies, with supporting documents like invoices and vouchers. They must record stock details, tax payable and collected, input tax credits, and supplier and customer information. Accounts should be kept at the principal place of business and additional locations, in manual or electronic form, with digital authentication. Agents and manufacturers have specific record-keeping requirements. Records must be preserved as per section 36 and produced upon request by authorities.