https://www.taxtmi.com/acts?id=25798 Registered persons must maintain prescribed accounts at their principal place(s) of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-and may keep records electronically. Warehouse operators and transporters must keep consignment records. The Commissioner can require additional documents or permit alternative maintenance methods for specified classes. Persons exceeding the prescribed turnover must obtain statutory audits and submit audited accounts and reconciliation statements. If supplies are unaccounted, the proper officer will determine tax on such supplies and apply tax determination provisions mutatis mutandis. en-us Sat, 17 Jun 2017 11:25:51 +0530 Fri, 28 Jul 2017 15:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25798 Registered persons must maintain prescribed accounts at their principal place(s) of business-covering production, inward and outward supplies, stock, input tax credit, and output tax-and may keep records electronically. Warehouse operators and transporters must keep consignment records. The Commissioner can require additional documents or permit alternative maintenance methods for specified classes. Persons exceeding the prescribed turnover must obtain statutory audits and submit audited accounts and reconciliation statements. If supplies are unaccounted, the proper officer will determine tax on such supplies and apply tax determination provisions mutatis mutandis. Act-Rules GST - States Sat, 17 Jun 2017 11:25:51 +0530 https://www.taxtmi.com/acts?id=25798