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<h1>Registered Persons Must Maintain Accurate GST Records; Electronic Records Allowed; Audit Required Over Turnover Threshold</h1> Every registered person under the Tamil Nadu Goods and Services Tax Act, 2017 must maintain accurate accounts at their principal business location, including details of production, supply, stock, input tax credit, and output tax. If multiple business locations exist, records must be kept at each site. Records can be maintained electronically. Warehouse operators and transporters must also maintain goods records. The Commissioner can require additional documentation or allow alternate record-keeping methods for certain taxable persons. Those exceeding a turnover threshold must have accounts audited. Failure to account for goods or services results in tax determination as if they were supplied.