<h1>Draft GST Rules: Maintain Detailed Records of Goods, Services, and Transactions; Electronic Backups and Enrollment Required.</h1> The draft GST rules on accounts and records mandate that every registered person maintain accurate accounts of goods and services, including imports, exports, and supplies subject to reverse charge. Separate records must be kept for each business activity, and stock accounts must detail all transactions, including losses and disposals. Registered persons must also maintain records of tax payable, collected, and paid, along with supplier and customer details. Electronic records must be backed up and preserved, and all records must be available for inspection. Warehouse operators and transporters must maintain detailed records of goods handled, and electronic enrollment is required for non-registered entities.