Accounts and records: Registered persons must maintain prescribed business accounts, face audit duties and tax on unaccounted supplies. Every registered person must keep and maintain at the principal place of business true and correct accounts of production, inward and outward supplies, stock, input tax credit availed, and output tax payable and paid; accounts for multiple places must be kept at respective locations and may be maintained electronically. Warehouse operators and transporters must maintain consigner and consignee records. The Commissioner may require additional records or permit alternative methods, and prescribed turnover thresholds trigger mandatory audit and submission of audited accounts and reconciliation statements. Tax on unaccounted supplies is determined and assessed as if supplied by the person, applying the assessment provisions mutatis mutandis.