Maintenance of accounts and electronic records required for tax compliance, with prescribed retention and audit obligations enforced. Every registered person must keep and maintain true and correct accounts and prescribed records at the principal place of business covering production, inward and outward supplies, stock, input tax credit and output tax; records may be maintained electronically with authentication and edit logs. Owners or operators of warehouses and transporters must maintain itemwise and ownerwise records enabling verification. Accounts, invoices and related documents must be preserved for seventy-two months from the annual return due date, with extended retention where appeals, proceedings or investigations are pending.