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<h1>Arunachal Pradesh GST Act 2017 mandates accurate records for production, supply, and tax; audits required above turnover limit.</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, every registered person must maintain accurate accounts at their principal business location, detailing production, supply, stock, input tax credit, and tax payable. If multiple business locations exist, records must be kept at each site. Records can be maintained electronically. Warehouse operators and transporters must record consignor and consignee details. The Commissioner may require additional documentation or allow alternative record-keeping methods for certain taxable persons. Those with turnover above a set limit must have accounts audited. Failure to maintain records can result in tax determination as if unaccounted goods or services were supplied.