https://www.taxtmi.com/acts?id=24934 Registered persons must maintain true and correct accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; electronic records are permitted and accounts for multiple locations must be kept at each location. Owners of storage and transporters must keep prescribed consignor and consignee records. The Commissioner may require additional or alternative accounts for classes of taxable persons. Persons above the prescribed turnover must obtain a statutory audit and submit audited accounts and reconciliation; failure to account permits determination of tax on unaccounted supplies and application of tax recovery provisions. en-us Thu, 11 May 2017 10:59:04 +0530 Thu, 11 May 2017 12:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24934 Registered persons must maintain true and correct accounts at their principal place of business covering production, inward and outward supplies, stock, input tax credit, output tax and other prescribed particulars; electronic records are permitted and accounts for multiple locations must be kept at each location. Owners of storage and transporters must keep prescribed consignor and consignee records. The Commissioner may require additional or alternative accounts for classes of taxable persons. Persons above the prescribed turnover must obtain a statutory audit and submit audited accounts and reconciliation; failure to account permits determination of tax on unaccounted supplies and application of tax recovery provisions. Act-Rules GST - States Thu, 11 May 2017 10:59:04 +0530 https://www.taxtmi.com/acts?id=24934