Maintenance of GST records requires specific books, electronic authentication, secure retention and audit obligations for registered persons across supply chains. Every registered person must maintain prescribed books of account at the principal place of business, with accounts for additional places kept at those places unless exceptions apply. Mandatory records include production, inward and outward supplies, stock, input tax credit, output tax payable/paid, advances, tax particulars, and supplier details. Electronic records are permitted subject to digital authentication, secure backups, provision of access information on demand, and maintenance of edit/delete logs. Records must be retained for seventy two months from the due date of the annual return, with extended retention where appeals, revisions or investigations are pending. Specific recordkeeping rules apply to manufacturers, service providers, works contractors, agents, warehouses, and transporters.