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    <title>Draft GST Rules - Accounts and Records</title>
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    <description>Draft rules require registered persons to maintain comprehensive accounts and prescribed documents for supplies, imports, exports and reverse charge transactions, kept separately by activity and including detailed stock, advance and tax registers; books must be retained at principal and related places, serially numbered, not erased, and electronic records must include edit logs, backups, authentication and audit trails, while agents, manufacturers, service suppliers, works contractors, transporters and warehouse operators have specified additional recordkeeping and production obligations, with preservation for the statutory period and on demand production.</description>
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