Accounts and records: Registered persons must maintain prescribed tax accounts and face tax determination for unaccounted supplies. Registered persons must maintain true and correct accounts at their principal place of business recording production, inward and outward supplies, stock, input tax credit availed, output tax payable and paid, and other prescribed particulars; accounts for multiple business places must be kept separately and may be maintained electronically. Warehouse owners, godown operators and transporters must record consigner and consignee details. The Commissioner may mandate additional accounts or alternative record-keeping for specified classes, and prescribed turnover thresholds trigger mandatory audit and submission of audited accounts and reconciliation statements; failure to account authorises tax determination on unaccounted supplies.