Recordkeeping requirements: digital authentication and preservation of accounts; auction principals may centralise records and retain input tax credit eligibility. Registered persons and auctioneers must not erase entries and must score out non clerical errors under attestation; electronic records require an edit/delete log. Manual volumes must be serially numbered. Books and related documents, including electronic data, are to be kept at principal and additional places of business and authenticated by digital signature, preserved for the statutory retention period, backed up for restoration, and accessible where maintained.