https://www.taxtmi.com/acts?id=2904 Dealers and persons served notices must prepare, maintain and retain sufficient records at their principal place of business to allow the Commissioner to ascertain tax liabilities and explain relevant transactions. Computerised records are acceptable if soft and/or hard copies can be produced. Registered dealers must preserve issued invoice copies, originals of received invoices, and payment challans. The Commissioner may prescribe record form, require specified accounts by notice, and notify classes of persons to keep specified accounts. Records must be retained for the statutory retention period and preserved during pending proceedings; loss must be reported to police and the Commissioner within fifteen days. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 07 Oct 2013 11:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2904 Dealers and persons served notices must prepare, maintain and retain sufficient records at their principal place of business to allow the Commissioner to ascertain tax liabilities and explain relevant transactions. Computerised records are acceptable if soft and/or hard copies can be produced. Registered dealers must preserve issued invoice copies, originals of received invoices, and payment challans. The Commissioner may prescribe record form, require specified accounts by notice, and notify classes of persons to keep specified accounts. Records must be retained for the statutory retention period and preserved during pending proceedings; loss must be reported to police and the Commissioner within fifteen days. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2904