https://www.taxtmi.com/acts?id=23932 Registered persons under GST must maintain true and correct accounts of production, supplies, stock, input tax credit, output tax and other prescribed particulars at the principal place of business, with separate records for each place of business where applicable. Warehouses, godowns and transporters must keep prescribed records of consignor, consignee and related details. The Commissioner may require additional accounts or permit alternative accounting methods for specified classes of taxable persons. If goods or services are not accounted for properly, tax is determined as if they were supplied by the person, subject to the relevant input tax credit restriction. en-us Mon, 27 Mar 2017 17:06:50 +0530 Thu, 25 Jun 2026 17:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23932 Registered persons under GST must maintain true and correct accounts of production, supplies, stock, input tax credit, output tax and other prescribed particulars at the principal place of business, with separate records for each place of business where applicable. Warehouses, godowns and transporters must keep prescribed records of consignor, consignee and related details. The Commissioner may require additional accounts or permit alternative accounting methods for specified classes of taxable persons. If goods or services are not accounted for properly, tax is determined as if they were supplied by the person, subject to the relevant input tax credit restriction. Act-Rules GST Mon, 27 Mar 2017 17:06:50 +0530 https://www.taxtmi.com/acts?id=23932