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    <title>Accounts and other records</title>
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    <description>Registered persons must keep true and correct accounts at their principal place of business detailing production, inward and outward supplies, stock, input tax credit availed, and output tax payable and paid; accounts for each specified place must be kept at that place and may be maintained electronically in the prescribed manner. The commissioner may require additional records for classes of taxable persons or permit alternative recordkeeping methods for classes unable to comply, and persons above the prescribed turnover must obtain an accountant audit and submit audited accounts, the reconciliation statement under section 30(2), and other prescribed documents to the proper officer.</description>
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      <description>Registered persons must keep true and correct accounts at their principal place of business detailing production, inward and outward supplies, stock, input tax credit availed, and output tax payable and paid; accounts for each specified place must be kept at that place and may be maintained electronically in the prescribed manner. The commissioner may require additional records for classes of taxable persons or permit alternative recordkeeping methods for classes unable to comply, and persons above the prescribed turnover must obtain an accountant audit and submit audited accounts, the reconciliation statement under section 30(2), and other prescribed documents to the proper officer.</description>
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