Recordkeeping obligations require registered persons to maintain specified GST accounts and risk tax determination if records are deficient. Registered persons must maintain at their principal place true and correct accounts of production or manufacture, inward and outward supplies, stock, input tax credit availed, output tax payable and paid, and other prescribed particulars; accounts for each declared place of business must be kept at those places and may be maintained electronically. Warehouse operators, storage owners and transporters must keep prescribed consignor and consignee records. The Commissioner may require additional or alternative accountkeeping for specified classes. Where turnover exceeds the prescribed threshold, an audit by a chartered or cost accountant and submission of audited accounts and reconciliation is required; failure to account permits tax determination on unaccounted supplies.