Accounts and Records: Registered persons must maintain prescribed GST accounts, face audit obligations and tax determination for unaccounted supplies. Registered persons must maintain true and correct accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars, with electronic maintenance permitted. Owners or operators of storage facilities and transporters must keep prescribed consignment records. The Commissioner may require additional documents from classes of taxable persons or permit alternative account-keeping methods for specified classes. Turnover-above-threshold registered persons must obtain an auditor's report and submit audited accounts and reconciliation statements. Failure to account for supplies permits the proper officer to determine tax on unaccounted supplies and apply assessment and recovery provisions mutatis mutandis.