TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Registered persons must keep true, detailed accounts and supporting records for all transactions; small taxpayers exempt under Section 10.</h1> Registered persons must maintain true and correct accounts and supporting documents for imports, exports, reverse-charge supplies and routine transactions, including invoices, vouchers and delivery challans. Except small taxpayers under section 10, they must record stock movements, opening balances, losses, gifts and balances; separate advance accounts; and detailed tax registers showing tax payable, collected, paid and input tax credit. Records must include names and addresses of suppliers, recipients and storage premises; be kept at declared business locations (including electronic records with audit logs and serial numbering for manual volumes); and be preserved for the statutory retention period. Agents, manufacturers, service providers and works contractors must keep specified separate records, and records must be produced on demand.
TaxTMI 
TaxTMI 
